Commissioners of Inland Revenue v Oldham Training and Enterprise Council

Core Citations

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CITES

• Commissioners of Inland Revenue v White and Others and Attorney-General
• Re Tree
• Verge v Somerville

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• Incorporated Council of Law Reporting for England and Wales v Attorney General
• Re Smith. Public Trustee v Smith

RESUELVE RECURSO

• Commissioners of Inland Revenue v Oldham Training and Enterprise Council

CONSIDERS

• Income and Corporation Taxes Act 1988

REVERSES

• Commissioners of Inland Revenue v Oldham Training and Enterprise Council

DOES NOT APPLY

• Hadaway v Hadaway

APPROVES

• Re Town and Country Planning Act, 1947. Crystal Palace Trustees v Minister of Town and Country Planning
• Commissioners of Inland Revenue v Yorkshire Agricultural Society

REPORTED OPINION OF in

• [1996] STC 1218
• [1996] BTC 539
• 69 TC 231

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• [11/10/1996] TLR 4

REFERRED in

• Helena Housing Ltd v Revenue and Customs Commissioners

FOLLOWED in

• Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation

CONSIDERED in

• Helena Housing Ltd v Revenue and Customs Commissioners
• Grain Growers Ltd v Chief Commissioner of State Revenue
• Canterbury Development Corporation v Charities Commission Hc Wn

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• Liberty Trust v Charities Commission
• New Zealand Computer Society Inc.

DISTINGUISHED in

• National Tourism Development Authority v Coughlan

This document cites

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• Bray v Ford
• Fox v Stirk and Bristol Electoral Registration Officer
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Construction Industry Training Board v Attorney General
• Re Smith. Public Trustee v Smith



See all quotations

• Commissioners of Inland Revenue v White and Others and Attorney-General
• Re French Protestant Hospital
• Commissioners of Inland Revenue v Oldham Training and Enterprise Council
• Verge v Somerville
• Re Tree
• Hadaway v Hadaway
• Attorney General v Ross
• Re Town and Country Planning Act, 1947. Crystal Palace Trustees v Minister of Town and Country Planning
• Farley v Westminster Bank
• Commissioners of Inland Revenue v Yorkshire Agricultural Society
• Income and Corporation Taxes Act 1988
• Employment Act 1990
• Employment Act 1989
• Town and Country Planning Act 1947
• Crystal Palace Act 1914
• Charitable Gifts Act 1601
• Charities Act 1993
• General and Special Commissioners (Amendment of Enactments) Regulations 1994
• Incorporated Council of Law Reporting for England and Wales v Attorney General