Fleming v London Produce Company Ltd

Core Citations

CONSIDERS

• E. & P. Gavazzi (in the Name of Cave & Benoist, Agents) v MacE (HM Inspector of Taxes)
• Income Tax Act 1952 - Articles : S-370
• Income Tax Act 1952 - Articles : S-373

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• Income Tax Act 1952 - Articles : S-514
• Gavazzi (E. & P.) v Mace

APPLIES

• Belfour v Mace

REPORTED OPINION OF in

• [1968] 2 All ER 975
• 44 TC 582
• [1968] 1 WLR 1013

APPROVED in

• Fitzpatrick v Commissioners of Inland Revenue (No.1)

CONSIDERED in

• Pipe v Commissioners for HMR & C
• Bath and West Counties Property Trust Ltd v Thomas
• Pipe v The Commissioners for H M HM Revenue and Customs

[See more]

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

CITED in

• Re McGuckian (No 1)
• R (on the application of Sword Services Ltd and Others) v Revenue and Customs Commissioners

This document cites

• Belfour v Mace
• E. & P. Gavazzi (in the Name of Cave & Benoist, Agents) v MacE (HM Inspector of Taxes)
• Gavazzi (E. & P.) v Mace
• Income Tax Act 1952
• Income Tax Act 1918



See all quotations

• Finance Act 1925
• Finance (No. 2) Act 1915
• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (SOUTH AFRICA) ORDER, 1947.