Eckel v Board of Inland Revenue

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Griffiths v J. P. Harrison (Watford) Ltd

APPLIES

• Hall & Company v Commissioners of Inland Revenue
• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Try v Johnson (Inspector of Taxes)

REPORTED OPINION OF in

• [1989] BTC 94
• 62 TC 331
• 1989 TC Leaflet No 3198

[See more]

• (1989) 36 WIR 399

DISTINGUISHED in

• ABD Pte Ltd v Comptroller of Income Tax

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Try v Johnson (Inspector of Taxes)
• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Hall & Company v Commissioners of Inland Revenue