Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-31
• Taxes Management Act 1970 - Articles : S-50

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• Taxes Management Act 1970 - Articles : S-55
• Income Tax Commissioners for London (City) v Gibbs

REPORTED OPINION OF in

• TC Leaflet No 2707
• TC Leaflet No 2707
• [1979] 2 All ER 433

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• [1979] 1 WLR 620
• 53 TC 631
• TC Leaflet No 2707

CONSIDERED in

• Gibson v General Comrs. Stroud Division
• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd
• Sangster Bookstore Ltd v Commissioner of General Consumption Tax

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• McCullough (Inspector of Taxes) v Ahluwalia
• William Archer v The Commissioners for HM Revenue and Customs
• R (oao William Archer) v The Commissioners for HM Revenue and Customs
• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs
• R Archer v The Commissioners for Hm Revenue and Customs
• JT (Jersey) Ltd(Appellant) v Jersey Competition Regulatory Authority
• Karin Vrang v Commissioners for HM Revenue and Customs

APPLIED in

• Vickerman v Mason's Personal Representatives

DISTINGUISHED in

• McKinney v Hagans Caravans (Manufacturing) Ltd
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

CITED in

• Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

REFERRED in

• R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs

This document cites

• Income Tax Commissioners for London (City) v Gibbs
• Income Tax Act 1952
• Income Tax Act 1918
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970



See all quotations

• Finance (No. 2) Act 1975
• Finance Act 1937
• Income Tax Management Act 1964