Garforth v Newsmith Stainless Ltd

Core Citations

CONSIDERS

• The Commissioners of Inland Revenue v Doncaster
• Income and Corporation Taxes Act 1970 - Articles : S-204

REFERS TO

• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Re Vestey's Settlement. Lloyds Bank Ltd v O'Meara
• Paton v Commissioners of Inland Revenue

REPORTED OPINION OF in

• TC Leaflet No 2715
• TC Leaflet No 2715
• [1979] 2 All ER 73

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• TC Leaflet No 2715
• [1979] STC 129
• [1979] 1 WLR 409

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• TC03103: Philip Boyle
• Aberdeen Asset Management Plc V. The Commissioners For Her Majesty's Revenue And Customs In Respect Of A Decision Of The Upper Tribunal (tax And Chancery Chamber)

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• Advocate General for Scotland v Murray Group Holdings Ltd

DISTINGUISHED in

• Aberdeen Asset Management Plc v HM Revenue and Customs

CONSIDERED in

• Temples Wholesale Flower Supplies Pty Ltd v Federal Commissioner of Taxation
• Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue

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• (1) Hillsdown Holdings Plc (Plaintiffs) (2) Hf Meat and Foods Processing Pension Scheme Trustees Ltd v Commissioners of Inland Revenue
• Hillsdown Holdings Plc and Others (Plaintiffs) v Commissioners of the Inland Revenue
• Hillsdown Holdings Plc and Another (Plaintiffs) Commissioners of Inland Revenue (Defendant) R Commissioners of Inland Revenue (Respondents) ex parte Hillsdown Holdings Plc (Applicant)
• Aberdeen Asset Management Plc V. The Commissioners For Her Majesty's Revenue And Customs In Respect Of A Decision Of The Upper Tribunal (tax And Chancery Chamber)
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

REFERRED in

• Malleng Enterprises Sdn Bhd v Leng Fook Sing

FOLLOWED in

• Syarikat Perniagaan United Aces Sdn Bhd v Majlis Perbandaran Petaling Jaya