Commissioners of Inland Revenue v Wilkinson

Core Citations

CONSIDERS

• Taxes Management Act 1970

REFERS TO

• R v Inspector of Taxes, ex parte Clarke
• Bird v Commissioners of Inland Revenue
• Bye v Coren

FOLLOWS

• Commissioners of Inland Revenue v Aken
• Commissioners of Inland Revenue v Pearlberg

REPORTED OPINION OF in

• [1992] BTC 297
• 65 TC 28
• 22/05/1992 Times Law Reports

[See more]

• [1992] STC 454

REFERRED in

• Westone Wholesale Ltd v HM Revenue and Customs

This document cites

• Commissioners of Inland Revenue v Pearlberg
• R v Inspector of Taxes, ex parte Clarke
• Commissioners of Inland Revenue v Aken
• Bird v Commissioners of Inland Revenue
• Bye v Coren



See all quotations

• Commissioners of Inland Revenue v Aken
• Commissioners of Inland Revenue v Pearlberg
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970