Glaxo Group Ltd and Others v Commissioners of Inland Revenue

Core Citations

---

RESUELVE RECURSO

• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

CONSIDERS

• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Balen v Commissioners of Inland Revenue

[See more]

• Commissioners of Inland Revenue v Sneath
• R v Income Tax Special Commissioners, ex parte Elmhirst
• Knight v Commissioners of Inland Revenue

DOES NOT FOLLOW

• Re Vandervell's Trusts (no. 1)

AFFIRMS

• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1996] STC 191
• [26/12/1995] TLR 5
• [1996] BTC 59

CITED in

• United Friendly Insurance Plc v Commissioners of Inland Revenue
• Revenue and Customs Commissioners v Dhanak
• Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners

CONSIDERED in

• R v Commissioners of Inland Revenue, ex parte Bishopp and Another
• R (UK Tradecorp Ltd ) v C & E Commissioners

REFERRED in

• Chamberlain v HM Revenue and Customs
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Project Blue Ltd v Revenue and Customs Commissioners

APPLIED in

• Re DCC Realisations Ltd ((in Liquidation)) (formarly the Devon Cider Company Ltd) : Bramston v Murphy and Others
• R v IRC, ex parte Bishopp

DISTINGUISHED in

• Stow and Others v Stow and Others

COMMENTED in

• Tower MCashback LLP v HM Revenue and Customs

This document cites

---

• R v Income Tax Special Commissioners, ex parte Elmhirst
• Re Vandervell's Trusts (no. 1)
• Knight v Commissioners of Inland Revenue
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Balen v Commissioners of Inland Revenue



See all quotations

• Re Vandervell's Trusts (no. 1)
• Commissioners of Inland Revenue v Sneath
• Income and Corporation Taxes Act 1988
• Finance Act 1975
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970