Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• [1987] BTC 328
• 1987 TC Leaflet No 3090
• 284 EG 634-636

[See more]

• [1989] STC 256

CITED in

• Deeny and Others v Gooda Walker Ltd and Others
• Deeny v Gooda Walker Ltd (No. 2)

APPEAL RESOLVED in

• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)

AFFIRMED in

• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)

CONSIDERED in

• Michael Eunan Deeny and Others v Gooda Walker Ltd and Others

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Tucker v Granada Motorway Services Ltd
• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor
• London and Thames Haven Oil Wharves Ltd v Attwooll



See all quotations

• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Zim Properties Ltd v Proctor
• Taxes Management Act 1970
• Capital Gains Tax Act 1979