Commissioners of Inland Revenue v Coia

Core Citations

REPORTED OPINION OF in

• 38 TC 334

APPLIED in

• McLaren (HM Inspector of Taxes) v Needham

CONSIDERED in

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

This document cites

• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Evans (HM Inspector of Taxes) v Wheatley
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Kelsall Parsons & Company v Commissioners of Inland Revenue
• Income Tax Act 1952