Delbourgo v Field

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-54

REFERS TO

• British Transport Commission v Gourley
• Mangin v Inland Revenue Commissioner

APPLIES

• Cansick v Hochstrasser

REPORTED OPINION OF in

• 52 TC 225
• [1977] 1 All ER 323

CONSIDERED in

• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd

This document cites

• British Transport Commission v Gourley
• Cansick v Hochstrasser
• Mangin v Inland Revenue Commissioner
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970



See all quotations

• Taxes Management Act 1970