Eastham v Leigh London and Provincial Properties Ltd

Core Citations

CONSIDERS

• Finance Act 1965
• Finance Act 1962
• Finance Act 1962 - Articles : S-12

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• Finance Act 1962 - Articles : SCH-9

REFERS TO

• Aberfoyle Plantations Ltd v Cheng
• Property & Bloodstock Ltd v Emerton ; Bush and Another v Property & Bloodstock Ltd and Others

RESUELVE RECURSO

• Eastham v Leigh London and Provincial Properties Ltd

AFFIRMS

• Eastham v Leigh London and Provincial Properties Ltd

CITED in

• Attorney General v Charity Commission for England and Wales and Others
• Jerome v Kelly (Inspector of Taxes)

FOLLOWED in

• Lee Cheong Fah v Soo Man Yoke
• Lyon v Pettigrew

REFERRED in

• Tower MCashback LLP v HM Revenue and Customs

REPORTED OPINION OF in

• [1971] 2 All ER 887
• 46 TC 687
• [1971] 2 WLR 1149

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• [1971] CH 871

CONSIDERED in

• Michaels and Another v Harley House (Marylebone) Ltd

This document cites

• Property & Bloodstock Ltd v Emerton ; Bush and Another v Property & Bloodstock Ltd and Others
• Aberfoyle Plantations Ltd v Cheng
• Eastham v Leigh London and Provincial Properties Ltd
• Finance Act 1962
• Finance Act 1965