Cooper v C & J Clark Ltd

Core Citations

APPLIES

• Emanuel (Lewis) & Son Ltd v White
• Salt v Chamberlain

REFERRED in

• Clarke v British Telecom Pension Scheme Trustees
• Wannell v Rothwell (Inspector of Taxes)

REPORTED OPINION OF in

• [1982] BTC 130
• 54 TC 670
• [1982] STC 335

CONSIDERED in

• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• HM Revenue and Customs v Salaried Persons Postal Loans Ltd
• Buckley v Revenue Commissioners

CITED in

• Thornton and Another v Revenue Commissioners

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Salt v Chamberlain
• Emanuel (Lewis) & Son Ltd v White
• Income and Corporation Taxes Act 1970