Fitzpatrick v Commissioners of Inland Revenue (No.2)

Core Citations

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CONSIDERS

• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Thomas Busk port Replevin envers Alexander Frencham, Company en que le Case fuit

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• Taylor v Provan
• Brown v Bullock
• Ricketts v Colquhoun

REFERS TO

• Humbles v Brooks
• Ricketts v Colquhoun
• Taylor v Provan

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• Pook v Owen
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Lomax v Newton
• Elwood v Utitz
• Nolder v Walters
• Blackwell (HM Inspector of Taxes) v Mills

RESUELVE RECURSO

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

APPLIES

• Brown v Bullock
• Simpson v Tate

AFFIRMS

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-189
• Income and Corporation Taxes Act 1988 - Articles : S-198
• Taxes Management Act 1970

REPORTED OPINION OF in

• [1994] UKHL J0217-2
• [1994] 1 All ER 673
• [1994] STC 237

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• [18/02/1994] TLR 1
• [1994] BTC 66
• 66 TC 407
• [1994] 1 WLR 306
• 1994 SLT 836
• 1994 SC HL 1

REFERRED in

• Miners v Atkinson (Inspector of Taxes)
• Infra Quest Sdn Bhd lwn Ketua Pengarah Hasil Dalam Negeri

CITED in

• McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same
• TC03767: Gillian Rockall; Michael Rockall
• Ostrowski v Palmer

CONSIDERED in

• HM Revenue and Customs v Banerjee (No 2)
• R (Baird (Ian)) v The Tribunal Service
• HM Revenue and Customs v Banerjee (No 2)

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• Muriniti v Kalil

This document cites

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• Taylor v Provan
• Taylor v Provan
• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Brown v Bullock
• Pook v Owen
• Ricketts v Colquhoun
• Taylor v Provan
• Brown v Bullock
• Humbles v Brooks
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Lomax v Newton
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Simpson v Tate
• Elwood v Utitz
• Blackwell (HM Inspector of Taxes) v Mills
• Pook v Owen
• Low v Secretary of State for Wales and Another
• Thomas Busk port Replevin envers Alexander Frencham, Company en que le Case fuit
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Nolder v Walters
• Ricketts v Colquhoun
• Income and Corporation Taxes Act 1988
• Income Tax Act 1853
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970