Commissioners of Inland Revenue v Willoughby

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Ensign Tankers (Leasing) Ltd v Stokes

[See more]

• Pepper (Inspector of Taxes) v Hart

REFERS TO

• Congreve v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow

APPLIES

• Vestey v Commissioners of Inland Revenue (no 1)

REPORTED OPINION OF in

• [1995] BTC 144
• [1995] STC 143
• [04/01/1995] TLR 2

CITED in

• NP Grogan v HM Revenue and Customs

REFERRED in

• The Bampton Property Group Ltd and Others v King (an Officer Appointed by HM Revenue and Customs) and another
• Carvill v Commissioners of Inland Revenue
• R (Huitson) v HM Revenue and Customs

CONSIDERED in

• Snell v HMRC

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Willoughby

This document cites

• Chetwode (Lord) v Commissioners of Inland Revenue
• Pepper (Inspector of Taxes) v Hart
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Vestey v Commissioners of Inland Revenue (no 1)
• Sargent v Barnes
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Congreve v Commissioners of Inland Revenue
• Inland Revenue v Brebner
• Commissioner of Inland Revenue (New Zealand) v Challenge
• Income and Corporation Taxes Act 1988
• Finance Act 1975
• Income Tax Act 1952
• Finance Act 1969
• Finance Act 1984
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Federal Cases - Rhombar Co.  v. Comm'r of Internal Revenue
• Federal Cases - Smith v. Comm'r of Internal Revenue