Gordon Haig Emery v Commissioners of Inland Revenue

Core Citations

CONSIDERED in

• Bird and Others Commissioners of Inland Revenue and Another Commissioners of Inland Revenue
• Usetech Ltd v Young (Inspector of Taxes)

REPORTED OPINION OF in

• 54 TC 607

This document cites

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Joiner
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Cleary
• Greenberg v Commissioners of Inland Revenue



See all quotations

• Johnson v Johnson
• Commissioners of Inland Revenue v Garvin
• Emery v Commissioners of Inland Revenue
• Finance Act 1972
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Companies Act 1948