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

• R (Huitson) v HM Revenue and Customs
• 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

CONSIDERED in

• Snell v HMRC

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Willoughby

This document cites

• Philippi v Commissioners of Inland Revenue
• Chetwode (Lord) v Commissioners of Inland Revenue
• Pepper (Inspector of Taxes) v Hart
• Commissioners of Inland Revenue v Duke of Westminster
• Ensign Tankers (Leasing) Ltd v Stokes



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Vestey v Commissioners of Inland Revenue (no 1)
• CORBETT'S EXECUTRICES v Commissioners of Inland Revenue
• Sargent v Barnes
• Vestey v Commissioners of Inland Revenue (no 1)
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Padmore v Commissioners of Inland Revenue
• Congreve v Commissioners of Inland Revenue
• Sun Life Assurance Company of Canada v Pearson
• 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 1936
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Double Taxation Relief (Taxes on Income) (Isle of Man) Order, 1955
• Transfer of Functions (Roads, Bridges and Ferries) Order, 1955
• Revenue Appeals Order 1987