D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)

Core Citations

REFERS TO

• Furniss v Dawson; Murdoch v Dawson

CONSIDERS

• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

APPLIES

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1999] BTC 415
• 09/11/1999 Times Law Reports
• [1999] STC 1061

CONSIDERED in

• Nmb Holdings Ltd v Secretary of State for Social Security
• R & C Commissioners v Oriel Support Ltd

APPEAL RESOLVED in

• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)

AFFIRMED in

• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)

This document cites

• Furniss v Dawson; Murdoch v Dawson
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Financial Services Act 1986
• Finance Act 1994
• General and Special Commissioners (Amendment of Enactments) Regulations 1994
• Education (Further Education Institutions Information) (England) Regulations 1993