Courtaulds Investments Ltd v Fleming

Core Citations

CONSIDERS

• Income Tax Act 1952
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson

REFERS TO

• Re Doughty. Burridge and Another v Doughty and Another
• Archer-Shee v Garland
• Drown v Gaumont-British Picture Corporation Ltd

APPLIES

• Commissioners of Inland Revenue v Reid's Trustees
• Commissioners of Inland Revenue v Reid's Trustees

REPORTED OPINION OF in

• 46 TC 111
• [1969] 3 All ER 1281
• [1969] 1 WLR 1683

REFERRED in

• First Nationwide v HM Revenue and Customs

CONSIDERED in

• Grupo Torras S.a. and Another (Plaintiffs) v Sheikh Fahad Mohammed Al-Sabah and Others

FOLLOWED in

• First Nationwide v HM Revenue and Customs

CITED in

• Grupo Torras SA v Al-Sabah [QBD (Comm)]

This document cites

• Commissioners of Inland Revenue v Reid's Trustees
• Archer-Shee v Garland
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Drown v Gaumont-British Picture Corporation Ltd
• Baron Inchyra v Jennings (Inspector of Taxes)



See all quotations

• Associated Insulation Products Ltd v Golder
• Re Doughty. Burridge and Another v Doughty and Another
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Commissioners of Inland Revenue v Reid's Trustees
• Rae v Lazard Investment Company Ltd
• Re Doughty. Burridge and Another v Doughty and Another
• Income Tax Act 1952
• Income Tax Management Act 1964
• Companies Act 1948