Essex County Council v Ellam (HM Inspector of Taxes)

Core Citations

APPEAL RESOLVED in

• Essex County Council (Appellant v John Roger Ellam and Another (Respondent

AFFIRMED in

• Essex County Council (Appellant v John Roger Ellam and Another (Respondent

REPORTED OPINION OF in

• [1987] BTC 570

This document cites

• Campbell v Commissioners of Inland Revenue
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• Alan (W. J.) & Company Ltd v El Nasr Export and Import Company
• Commissioners of Inland Revenue v Plummer
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue



See all quotations

• Morley-Clarke v Jones
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Commissioners of Inland Revenue v Church Comrs. for England
• Commissioners of Inland Revenue v National Book League
• Commissioners of Inland Revenue v Duke of Westminster
• Hanbury, decd., Re, Comiskey v Hanbury
• Brodie's Trustees v Commissioners of Inland Revenue
• Leeson v Leeson
• The Right Honourable Richard George Penn Curzon-Howe (Earl Howe) v The Commissioners of Inland Revenue
• Commissioners of Inland Revenue v MALLABY-DEELEY and another
• Income and Corporation Taxes Act 1970