Earlspring Properties Ltd v Guest (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Earlspring Properties Ltd v Guest (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970

REFERS TO

• Joint (Inspector of Taxes) v Bracken Developments Ltd

AFFIRMS

• Earlspring Properties Ltd v Guest (Inspector of Taxes)

REPORTED OPINION OF in

• [1995] BTC 274
• [17/03/1995] TLR 2
• [1995] STC 479

FOLLOWED in

• Joint (Inspector of Taxes) v Bracken Developments Ltd

CONSIDERED in

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Robert Walker(Hm Inspector of Taxes) v Centaur Clothes Group Ltd

This document cites

• Joint (Inspector of Taxes) v Bracken Developments Ltd
• Earlspring Properties Ltd v Guest (Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970