Fundfarms Developments Ltd, ((in Liquidation)) v Parsons

Core Citations

CONSIDERS

• Income Tax Act 1952

DISTINGUISHES

• Associated London Properties Ltd v Henriksen

REFERS TO

• Californian Copper Syndicate v Harris
• Emanuel (Lewis) & Son Ltd v White
• Griffiths v J. P. Harrison (Watford) Ltd

REPORTED OPINION OF in

• 45 TC 707
• [1969] 3 All ER 1161
• [1969] 1 WLR 1735

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Californian Copper Syndicate v Harris
• Associated London Properties Ltd v Henriksen
• Henriksen (Inspector of Taxes) v Grafton Hotel Ltd



See all quotations

• Emanuel (Lewis) & Son Ltd v White
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• Income Tax Act 1952
• Income Tax Management Act 1964
• Companies Act 1948