Gallic Leasing Ltd v Coburn (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

CONSIDERS

• Taxes Management Act 1970 - Articles : S-42
• Income and Corporation Taxes Act 1970 - Articles : S-258
• Income and Corporation Taxes Act 1970 - Articles : S-264

REVERSES

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

REFERS TO

• Commissioners of Inland Revenue v Hood Barrs

REPORTED OPINION OF in

• [1991] BTC 124
• 64 TC 399
• [1991] STC 151

[See more]

• 18/02/1991 Times Law Reports

APPEAL RESOLVED in

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

REVERSED in

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)

CONSIDERED in

• R v Commissioners of Inland Revenue ex parte Unilever Plc

This document cites

• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• Commissioners of Inland Revenue v Hood Barrs
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970