Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
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Core Citations
CONSIDERS
- Re Pilkington's Will Trusts
- Commissioners of Inland Revenue v Duke of Westminster
- Ramsay (W T) Ltd v Commissioners of Inland Revenue
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CONSIDERS
- Finance Act 1976
- Finance Act 1975
- Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
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REFERS TO
- Ensign Tankers (Leasing) Ltd v Stokes
- Floor v Davis
- Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
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RESUELVE RECURSO
DISTINGUISHES
REPORTED OPINION OF in
CITED in
- R v Dimsey; R v Allen
- Rysaffe Trustee Company (CI) Ltd v Inland Revenue Commissioners
- MacNiven v Westmoreland Investments Ltd
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CONSIDERED in
- Re McGuckian (No 1)
- R v The Radio Authority, ex parte Guardian Media Group Plc ; R v Same, ex parte Trans World Communications Plc
- R v The Commissioners of Customs and Excise ex parte Emu Tabac Sarl The Man in Black Ltd John Anthony Cunningham
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REFERRED in
