Commissioners of Inland Revenue v City of London (The Epping Forest Case)

Core Citations

REPORTED OPINION OF in

• 34 TC 293

CITED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs

DISTINGUISHED in

• Essex County Council (Appellant v John Roger Ellam and Another (Respondent
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• British Commonwealth International Newsfilm Agency Ltd v Mahany

APPLIED in

• Campbell v Commissioners of Inland Revenue

This document cites

• Pontypridd and Rhondda Joint Water Board v Ostime
• Moss' Empires Ltd v Commissioners of Inland Revenue
• Lincolnshire Sugar Company Ltd v Smart
• Commissioners of Inland Revenue v City of London
• Brighton College v Marriott



See all quotations

• Commissioners of Inland Revenue v Forth Conservancy Board
• Howe (Earl) v Commissioners of Inland Revenue
• Perkins' Executor v The Commissioners of Inland Revenue
• Income Tax Act 1918
• Finance Act 1925
• British Sugar Industry (Assistance) Act 1931
• British Sugar (Subsidy) Act 1925