Heaton v Bell

Core Citations

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RESUELVE RECURSO

• Heaton v Bell

CONSIDERS

• Finance Act 1956 - Articles : SCH-2
• Income Tax Act 1952 - Articles : S-156
• Machon v McLoughlin

REFERS TO

• Commissioners of Inland Revenue v Duke of Westminster

CITES

• SMYTH (Surveyor of Taxes) v STRETTON

APPLIES

• Abbott v Philbin (Inspector of Taxes)
• Tennant v Smith

APPROVES

• Wilkins v Rogerson
• Wilkins v Rogerson

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Apollo Fuels Ltd and Others
• Advocate General for Scotland v Murray Group Holdings Ltd

REPORTED OPINION OF in

• 46 TC 211
• [1969] 2 All ER 70
• [1969] 2 WLR 735

[See more]

• [1970] AC 728

CONSIDERED in

• Page Motors Ltd (Plaintiffs v The Borough Council of Epsom and Ewell (Defendant
• Irving v HM Revenue and Customs
• Forde and McHugh Ltd v Revenue and Customs Commissioners [SC]

[See more]

• Forde and McHugh Ltd v HM Revenue and Customs

FOLLOWED in

• Reed Employment Plc and Others v Revenue and Customs Commissioners

REFERRED in

• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

This document cites

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• Commissioners of Inland Revenue v Miller
• Bridges (Inspector of Taxes) v Hewitt
• Pott's Executors v Commissioners of Inland Revenue
• Heaton v Bell
• Abbott v Philbin (Inspector of Taxes)



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Hartland v Diggines (Inspector of Taxes)
• Wilkins v Rogerson
• Wilkins v Rogerson
• Cordy v Gordon
• Ede (Inspector of Taxes) v Wilson and Cornwall
• Machon v McLoughlin
• Heaton v Bell
• Nicoll (HM Inspector of Taxes) v Austin
• Hudson v Gribble ; Bell v Gribble
• SMYTH (Surveyor of Taxes) v STRETTON
• Tennant v Smith
• Income Tax Act 1952
• Income Tax Act 1918
• Income Tax Act 1842
• Finance Act 1956
• Finance Act 1894