Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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Core Citations
CONSIDERS
- Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
- Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
- Commissioners of Inland Revenue v Bowater Property Developments Ltd
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CONSIDERS
- Development Land Tax Act 1976
- Taxes Management Act 1970 - Articles : S-114
- Development Land Tax Act 1976 - Articles : S-1
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REFERS TO
- Commissioners of Inland Revenue v Plummer
- Floor v Davis
- Commissioners of Inland Revenue v Duke of Westminster
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RESUELVE RECURSO
DISTINGUISHES
- Ramsay (W T) Ltd v Commissioners of Inland Revenue
- Commissioners of Inland Revenue v Burmah Oil Company Ltd
REPORTED OPINION OF in
REFERRED in
- Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
- Whittles (Inspector of Taxes) v Uniholdings Ltd
- Massmould Holdings Ltd v Payne
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FOLLOWED in
- Sonenco (No 87) Pty Ltd v Federal Commissioner of Taxation
- Hatton and Others v Commissioners of Inland Revenue
CITED in
- R v Dimsey; R v Allen
- Primback Ltd v Commissioners of Customs and Excise
- Campbell v Commissioners of Inland Revenue
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CONSIDERED in
- Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
- Ensign Tankers (Leasing) Ltd v Stokes
- Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
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APPLIED in
