Elderkin v Hindmarsh

Core Citations

APPLIES

• Ricketts v Colquhoun

REFERRED in

• Miners v Atkinson (Inspector of Taxes)

REPORTED OPINION OF in

• [1988] BTC 129
• 60 TC 651

This document cites

• Brown v Bullock
• Pook v Owen
• Lucas v Cattell (HM Inspector of Taxes)
• Lomax (HM Inspector of Taxes) v Newton
• Ricketts v Colquhoun



See all quotations

• Finance Act 1976
• Income and Corporation Taxes Act 1970