Guild and Others (as Trustees of the William Muir (Bond 9) Ltd Employees Share Scheme) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Hedderwick's Trustees v Hedderwick's Executor
• Miller's Trustees v Miller

REFERS TO

• Miller v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Helen Slater Charitable Trust Ltd
• LAWRENCE and Others v Commissioners of Inland Revenue & 9;

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• Pearson v Commissioners of Inland Revenue

CITES

• Cochrane's Executors v Commissioners of Inland Revenue
• Yuill's Trustees v Thomson

REPORTED OPINION OF in

• [1993] BTC 267
• [1993] STC 444

This document cites

• Commissioners of Inland Revenue v Helen Slater Charitable Trust Ltd
• Pearson v Commissioners of Inland Revenue
• Miller v Commissioners of Inland Revenue
• North British Railway Company Company v Greig
• Yuill's Trustees v Thomson



See all quotations

• LAWRENCE and Others v Commissioners of Inland Revenue & 9;
• Miller's Trustees v Miller
• Hedderwick's Trustees v Hedderwick's Executor
• Cochrane's Executors v Inland Revenue
• Cochrane's Executors v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970