G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd

Core Citations

CONSIDERS

• Affiliation Proceedings Act 1957 - Articles : S-2

REFERS TO

• Firestone Tyre & Rubber Company, Ltd v Lewellin (HM Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow

APPLIES

• Commissioner of Inland Revenue v Hang Seng Bank Ltd
• Smidth & Company v Greenwood

REPORTED OPINION OF in

• 28/02/1991 Times Law Reports
• [1991] STC 157
• [1991] BTC 107

[See more]

• 64 TC 37

REFERRED in

• Legal and General Assurance Society Ltd v R & C Commissioners

CITED in

• Bayfine UK v HM Revenue and Customs

This document cites

• BSC Footwear Ltd v Ridgway
• Duckering v Gollan
• Firestone Tyre & Rubber Company, Ltd v Lewellin (HM Inspector of Taxes)
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Firestone Tyre & Rubber Company, Ltd v Lewellin (HM Inspector of Taxes)



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Smidth & Company v Greenwood
• Commissioner of Inland Revenue v Hang Seng Bank Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Income Tax Act 1952
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Finance Act 1967
• Finance Act 1970