Greenberg v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• F S Securities Ltd v Commissioners of Inland Revenue
• Lawrence v Boswell
• Finsbury Securities Ltd v Commissioners of Inland Revenue

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

REFERS TO

• Eastwood v Commissioners of Inland Revenue

RESUELVE RECURSO

• Greenberg v Commissioners of Inland Revenue

CONSIDERS

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Finance Act 1960 - Articles : S-28
• Finance Act 1960 - Articles : S-43

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• Finance Act 1960
• Finance Act 1936
• Income Tax Act 1952 - Articles : S-342

REPORTED OPINION OF in

• [1971] UKHL J0720-2
• [1971] 3 All ER 136
• 47 TC 240

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• [1971] 3 WLR 386
• [1972] AC 109

CONSIDERED in

• Sheppard v Commissioners of Inland Revenue (No. 2)
• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Joiner

CITED in

• Clark (C. & J.) Ltd v Commissioners of Inland Revenue
• Pagarani and Others v T. Choithram International SA and Others

APPLIED in

• Black Nominees Ltd v Nicol

REFERRED in

• BMC Properties & Management Ltd v David Jackson (Valuation Officer)
• Howard v Borneman (No. 2)
• BTI 2014 LLC v Sequana S.A.

This document cites

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• F S Securities Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• F S Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Eastwood v Commissioners of Inland Revenue
• Greenberg v Commissioners of Inland Revenue
• Lawrence v Boswell
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Income Tax Act 1952
• Finance Act 1960
• Finance Act 1936