Comptroller-General of Inland Revenue v Knight

Core Citations

APPROVES

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons

CONSIDERED in

• Mairs (HM Inspector of Taxes) v Haughey
• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

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• James Ramsahoye v Guyana Revenue Authority
• Barrow v Board of Inland Revenue
• Guppy v Inland Revenue Board

REFERRED in

• H v Comptroller of Inland Revenue
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• HMT v Director-General if Inland Revenue

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• Director General of Inland Revenue v C (1950-1985) MSTC 382;
• Government of Malaysia v S Dredging Company Ltd (1950-1985) MSTC 125;
• R v Director-General of Inland Revenue
• Director-General of Inland Revenue v Kulim Rubber Plantations Ltd
• Fuchs v Commissioner of Inland Revenue
• Director-General of Inland Revenue v Highlands Malaya Plantations Ltd
• SCA Packaging Ltd v HM Customs & Excise
• Krishna Moorthy v The Commissioners for HM Revenue and Customs

FOLLOWED in

• GH v Comptroller-General of Inland Revenue
• Director-General of Inland Revenue v R

REPORTED OPINION OF in

• [1973] AC 428
• [1972] 3 WLR 594