HM Revenue and Customs v Collins

Core Citations

CONSIDERS

• Spectros International Plc v Madden
• Fielder (Inspector of Taxes) v Vedlynn Ltd
• Marren (HM Inspector of Taxes) v Ingles

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• Marren v Ingles
• Marson (HM Inspector of Taxes) v Marriage

REFERS TO

• Marren v Ingles
• Marson v Marriage
• Booth (E. v) (Holdings) Ltd v Buckwell

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• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Fielder against Starkin
• Stanton v Drayton Commercial Investment Company Ltd

CONSIDERS

• Spectros International Plc v Madden
• Taxes Management Act 1970 - Articles : S-9A
• Taxes Management Act 1970 - Articles : S-29

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• Taxation of Chargeable Gains Act 1992 - Articles : S-48
• Taxes Management Act 1970 - Articles : SCH-1A
• Finance Act 1965 - Articles : SCH-6
• Taxation of Chargeable Gains Act 1992 - Articles : S-37
• Taxes Management Act 1970
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1988 - Articles : S-33
• Taxes Management Act 1970 - Articles : S-33

REPORTED OPINION OF in

• [2009] BTC 91
• [2009] STC 1077

CITED in

• Advocate General for Scotland v Murray Group Holdings Ltd

This document cites

• Stanton v Drayton Commercial Investment Company Ltd
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Stanton v Drayton Commercial Investment Company Ltd
• Marren v Ingles
• Spectros International Plc v Madden



See all quotations

• Marren v Ingles
• Marson v Marriage
• Booth (E. v) (Holdings) Ltd v Buckwell
• Fielder (Inspector of Taxes) v Vedlynn Ltd
• Spectros International Plc v Madden
• Fielder against Starkin
• Marren (HM Inspector of Taxes) v Ingles
• Marson (HM Inspector of Taxes) v Marriage
• Income and Corporation Taxes Act 1988
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970