Commissioners of Inland Revenue v QUIGLEY

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988

REVERSES

• Commissioners of Inland Revenue v QUIGLEY

REFERS TO

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Tennant v Smith

REPORTED OPINION OF in

• [1995] SC 542
• [1995] STC 931

CITED in

• TC03529: MC & LJ Ive Ltd and related appeal

This document cites

• Commissioners of Inland Revenue v QUIGLEY
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Tennant v Smith
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970