Guinness Plc v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1973

REFERS TO

• Ingram v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• J. Rothschild Holdings Plc v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1994] BTC 8003
• [17/12/1993] TLR 5
• [1994] STC 86

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Central and District Properties Ltd v Commissioners of Inland Revenue
• Rothschild (J.) Holdings Plc v Commissioners of Inland Revenue (No. 2)
• J. Rothschild Holdings Plc v Commissioners of Inland Revenue
• Ingram v Commissioners of Inland Revenue



See all quotations

• Ingram v Commissioners of Inland Revenue
• Finance Act 1973
• Finance Act 1988
• Companies Act 1985
• Stamp Act 1891