Cormack (HMIT) v CBL Cable Contractors Ltd

Core Citations

CITES

• Edwards (Inspector of Taxes) v Bairstow
• Hudson (Inspector of Taxes) v JDC Services Ltd
• Shaw (Inspector of Taxes) v Vicky Construction Ltd

CONSIDERS

• General Commissioners (Jurisdiction and Procedure) Regulations 1994
• Income and Corporation Taxes Act 1988 - Articles : S-561
• Taxes Management Act 1970 - Articles : S-56

[See more]

• Taxes Management Act 1970
• Income and Corporation Taxes Act 1988

REPORTED OPINION OF in

• [2006] BTC 253

CONSIDERED in

• HM Revenue and Customs v Facilities and Maintenance Engineering Ltd
• Neil Martin Ltd v HM Revenue and Customs

REFERRED in

• Neil Martin Ltd v HM Revenue and Customs

This document cites

• Shaw (Inspector of Taxes) v Vicky Construction Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Hudson (Inspector of Taxes) v JDC Services Ltd
• Gorge Fabrications Ltd v Wilson (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988



See all quotations

• Taxes Management Act 1970
• General Commissioners (Jurisdiction and Procedure) Regulations 1994