Commissioners of Inland Revenue v Joiner

Core Citations

REPORTED OPINION OF in

• 50 TC 449

CONSIDERED in

• National Coal Board v Ridgway
• Nap Holding UK Ltd v Whittles
• Commissioners of Inland Revenue v Laird Group Plc

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• Peter Hamilton Nichols v Thomas William Gibson (H M Inspector of Taxes)
• Aubrey Dan Williams (Appellant) Commissioners of Inland Revenue (Respondents) Michael Charles Williams (Appellant) Commissioners of Inland Revenue (Respondents) Peter Alexander Neville Wilson (Appellant) Commissioners of Inland Revenue (Respondents) John Lewis Bowron (Appellant) Commissioners of Inland Revenue (Respondents) Commissioners of Inland Revenue (Appellants) Aubrey Dan Williams (Respondent) Commissioners of Inland Revenue (Appellants) Michael Charles Williams (Respondent) Commissioners of Inland Revenue (Appellants) Peter Alexander Neville Wilson (Respondent) Commissioners of Inland Revenue (Respondent) John Lewis Bowron (Respondent)

This document cites

• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Joiner
• Walsh (John) Ltd v Sheffield Corporation



See all quotations

• Ormond Investment Company v Betts
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Pollock & Peel Ltd ((in Liquidation))
• Commissioners of Inland Revenue v Joiner
• Greenberg v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Burrell
• Golding v Crowle
• Carter v Bradbeer
• Commissioners of Inland Revenue v Horrocks
• Re South African Supply and Cold Storage Company. Wild v The Same
• Commissioners of Inland Revenue v Joiner
• Income Tax Act 1952
• Finance Act 1962
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Income Tax Act 1945
• Companies Act 1948