Herbert Smith (A Firm) v David Stanley Honour and Another

Core Citations

CONSIDERS

• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Commissioners of Inland Revenue v Gardner Mountain & D'ambrumenil, Ltd

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• B.S.C. Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (HM Inspector of Taxes)
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Owen (HM Inspector of Taxes) v Southern Railway of Peru, Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• BSC Footwear Ltd v Ridgway
• ECC Quarries Ltd v Watkis

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-60
• Income and Corporation Taxes Act 1988 - Articles : S-113
• Companies Act 1985 - Articles : SCH-4

This document cites

• BSC Footwear Ltd v Ridgway
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• B.S.C. Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (HM Inspector of Taxes)
• Johnston (Inspector of Taxes) v Britannia Airways Ltd



See all quotations

• Owen (HM Inspector of Taxes) v Southern Railway of Peru, Ltd
• Minister of National Revenue v Anaconda American Brass Ltd
• Odeon Associated Theatres Ltd v Jones
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• ECC Quarries Ltd v Watkis
• Southern Railway of Peru v Owen
• Commissioners of Inland Revenue v Gardner Mountain & D'ambrumenil, Ltd
• Income and Corporation Taxes Act 1988
• Companies Act 1985
• Special Commissioners (Jurisdiction and Procedure) Regulations 1994