Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

CONSIDERS

• Development Land Tax Act 1976 - Articles : S-45
• Town and Country Planning Act 1971 - Articles : S-181

AFFIRMS

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

APPLIED in

• Marshall (Inspector of Taxes) v Kerr
• R v Dimsey (Dermot Jeremy) ; R v Allen (Brian Roger)

CITED in

• Jukes (HM Inspector of Taxes) v SG Warburg & Company Ltd
• Jukes (HM Inspector of Taxes) v SG Warburg & Company Ltd
• R v Dimsey; R v Allen

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• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• O'Connell v Keleghan
• Thornton and Another v Revenue Commissioners
• Booth v Mirror Group Newspapers Plc

REFERRED in

• Commissioners of Inland Revenue v Herd
• De Rothschild v Lawrenson (Inspector of Taxes)
• Dalriada Trustees Ltd v David Alexander Faulds and Others

APPROVED in

• De Rothschild v Lawrenson (Inspector of Taxes)

REPORTED OPINION OF in

• [1982] 2 All ER 557
• 80 LGR 553
• [1982] 1 WLR 341

[See more]

• 54 TC 679
• [1982] BTC 8032

CONSIDERED in

• R (Cooke) v HM Revenue and Customs
• Marshall (Inspector of Taxes) v Kerr

This document cites

• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Re Cary-Elwes' Contract
• Land Compensation Act 1961
• Finance Act 1975
• Development Land Tax Act 1976