Edwards (HM Inspector of Taxes) v Bairstow & Harrison

Core Citations

REPORTED OPINION OF in

• 36 TC 207

CONSIDERED in

• Skelly v Forbes
• Lionel Simmons as Liquidator of Lionel Simmons Properties Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Barnet) Ltd (Respondent) Commissioners of Inland Revenue (Appellants) Lionel Simmons as Liquidator of Centre Town Developments (Twickenham) Ltd (Respondent) Commissioners of Inland Revenue (Appellants)
• Frederick William Nicholson (Appellant) v Clifford Owen Morris (H. M. Inspector of Taxes) (Respondent)

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• Tyrer v Smart
• Geoffrey Richard Haworth v The Commissioners for HM Revenue and Customs
• Brian Charles Hill (Claimant/Appellant) v Geoffrey Robert Davison (Hm Inspector of Taxes)
• Dawson Group Plc v HM Revenue and Customs
• Rose v Humbles
• Intertradex S.A. v Lesieur-Tourteaux S.A.R.L.
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• MacAonghusa v Ringmahon Company
• Boodhoo v Board of Inland Revenue
• Chevalier v The Board of Inland Revenue
• The Board of Inland Revenue v Procope
• Maharaj v Board of Inland Revenue
• Board of Inland Revenue v Maraj

This document cites

• Commissioners of Inland Revenue v Lysaght
• Edwards (Inspector of Taxes) v Bairstow
• Jones v Leeming
• Commissioners of Inland Revenue v Toll Property Company, Ltd ((in Liquidation))
• Cooper (Inspector of Taxes) v Stubbs



See all quotations

• Currie v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Fraser
• Jones v Leeming
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Commissioners of Inland Revenue v Reinhold
• Ryall v Hoare; Ryall v Honeywill
• Income Tax Act 1952
• Income Tax Act 1918