Glantre Engineering Ltd v Goodhand

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-181
• Income and Corporation Taxes Act 1970 - Articles : S-183

DISTINGUISHES

• Jarrold v Boustead
• Pritchard v Arundale
• Hose v Warwick (HM Inspector of Taxes)

REFERS TO

• Laidler v Perry ; Morgan v Perry
• Hochstrasser (Inspector of Taxes) v Mayes

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [1982] BTC 396
• [1983] 1 All ER 542
• 56 TC 165

REFERRED in

• Mairs (HM Inspector of Taxes) v Haughey

CONSIDERED in

• Shilton v Wilmshurst

APPLIED in

• Shilton v Wilmshurst

This document cites

• Laidler v Perry ; Morgan v Perry
• Laidler v Perry ; Morgan v Perry
• Edwards (Inspector of Taxes) v Bairstow
• Jarrold v Boustead
• Hochstrasser (Inspector of Taxes) v Mayes



See all quotations

• Pritchard v Arundale
• Hose v Warwick (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1970
• Income Tax (Employments) Regulations 1973