Duckmanton v Revenue and Customs Commissioners

Core Citations

CITES

• Spofforth and Prince v Golder (HM Inspector of Taxes)
• Bowden v Russell & Russell
• Edwards (Inspector of Taxes) v Bairstow

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• Knight v Parry
• MacKinlay v Arthur Young McClelland Moores & Company

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-74
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-34
• Mallalieu v Drummond

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• McKnight (Inspector of Taxes) v Sheppard
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

REPORTED OPINION OF in

• [2013] STC 305

CITED in

• Revenue and Customs Commissioners v Vaines

This document cites

• McKnight (Inspector of Taxes) v Sheppard
• MacKinlay v Arthur Young McClelland Moores & Company
• Mallalieu v Drummond
• Edwards (Inspector of Taxes) v Bairstow
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)



See all quotations

• Spofforth and Prince v Golder (HM Inspector of Taxes)
• Bowden v Russell & Russell
• Knight v Parry