Fitzpatrick v Commissioners of Inland Revenue (No.2)

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-189
• Brown v Bullock
• Edwards (Inspector of Taxes) v Bairstow

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

REFERS TO

• Inland Revenue v Toll Property Company
• Lomax v Newton

CITES

• Frasers (Glasgow) Bank Ltd v Inland Revenue
• Simpson v Tate

AFFIRMS

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

REPORTED OPINION OF in

• [1992] STC 406
• [1992] SC 207
• [1992] BTC 204

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• 1993 SLT 54

CITED in

• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

CONSIDERED in

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

This document cites

• Taylor v Provan
• Frasers (Glasgow) Bank Ltd v Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• Brown v Bullock
• Pook v Owen



See all quotations

• Brown v Bullock
• Humbles v Brooks
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Fitzpatrick v Commissioners of Inland Revenue (No.1)
• Lomax v Newton
• Inland Revenue v Toll Property Company
• Simpson v Tate
• Frasers (Glasgow) Bank Ltd v Inland Revenue
• Ricketts v Colquhoun
• Ricketts v Colquhoun
• Income and Corporation Taxes Act 1988
• Income Tax Act 1853
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970