Gallic Leasing Ltd v Coburn (Inspector of Taxes)

Core Citations

CONSIDERS

• Richard Pannel port action de dett v Thomas Nevel Chevalier, que fuit lie en

RESUELVE RECURSO

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

REVERSES

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

CONSIDERS

• Taxes Management Act 1970 - Articles : S-42
• Income and Corporation Taxes Act 1970 - Articles : S-264
• Income and Corporation Taxes Act 1970 - Articles : S-A

[See more]

• Income and Corporation Taxes Act 1970 - Articles : S-258

REPORTED OPINION OF in

• [1991] UKHL J1128-2
• [1991] BTC 451
• [1992] 1 All ER 336

[See more]

• 64 TC 399
• [03/12/1991] TLR 1
• [1991] STC 699
• [1991] 1 WLR 1399

REFERRED in

• Bass Holdings Ltd v Money (Inspector of Taxes)

CONSIDERED in

• Savacentre Ltd v Commissioners of Inland Revenue
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

CITED in

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• Vodafone 2 v HM Revenue and Customs

APPLIED in

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

This document cites

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• Richard Pannel port action de dett v Thomas Nevel Chevalier, que fuit lie en
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970