Herbert Smith (A Firm) v Honour (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

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• Willingale v International Commercial Bank Ltd
• Southern Railway of Peru v Owen
• Collins (Edward) & Sons Ltd v Commissioners of Inland Revenue
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• EDWARD COLLINS & SONS, Ltd v Commissioners of Inland Revenue

REFERS TO

• BSC Footwear Ltd v Ridgway
• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd

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• Minister of National Revenue v Anaconda American Brass Ltd
• The Commissioner of Inland Revenue (Hong Kong) v Lo and Lo (A Firm)

REPORTED OPINION OF in

• [1999] BTC 44
• 72 TC 130
• 04/03/1999 Times Law Reports

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• [1999] STC 173

This document cites

• BSC Footwear Ltd v Ridgway
• BSC Footwear Ltd v Ridgway
• Odeon Associated Theatres Ltd v Jones
• Willingale v International Commercial Bank Ltd
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)



See all quotations

• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Willingale v International Commercial Bank Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• EDWARD COLLINS & SONS, Ltd v Commissioners of Inland Revenue
• Edward Collins & Sons, Ltd v The Commissioners of Inland Revenue
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Minister of National Revenue v Anaconda American Brass Ltd
• Symons (HM Inspector of Taxes) v Weeks and Others (sub nom Symons (HM Inspector of Taxes) v Lord Llewelyn Davies' Personal Representative)
• Odeon Associated Theatres Ltd v Jones
• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• ECC Quarries Ltd v Watkis
• The Commissioner of Inland Revenue (Hong Kong) v Lo and Lo (A Firm)
• Southern Railway of Peru v Owen
• Southern Pacific Insurance Company (Fiji) Ltd v Commissioner of Inland Revenue (Fiji)
• Collins (Edward) & Sons Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Companies Act 1985
• General and Special Commissioners (Amendment of Enactments) Regulations 1994
• Special Commissioners (Jurisdiction and Procedure) Regulations 1994