Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd

Core Citations

REPORTED OPINION OF in

• 48 TC 293

CONSIDERED in

• Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
• Willingale v International Commercial Bank Ltd
• Macdonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

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• Dawson Group Plc v HM Revenue and Customs

This document cites

• Campbell v Commissioners of Inland Revenue
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Morgan v Tate & Lyle Ltd



See all quotations

• Atherton v British Insulated and Helsby Cables Ltd
• Inland Revenue v Carron Company
• Morgan v Tate & Lyle Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• Kealy v O'Mara, Limerick, Ltd
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Odeon Associated Theatres Ltd v Jones
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Mallett v Staveley Coal and Iron Company Ltd
• Collins (HM Inspector of Taxes) v Joseph Adamson and Company
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Marshall Richards Machine Company, Ltd v Jewitt (HM Inspector of Taxes)
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Companies Act 1929
• Income Tax Act 1952
• Taxes Management Act 1970
• Companies Act 1948