HM Revenue and Customs v Salaried Persons Postal Loans Ltd

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v George and Another
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

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• Town Investments Ltd v Department of the Environment
• Jowett (Inspector of Taxes) v O'Neill and Brennan Construction Ltd
• Cooper v C & J Clark Ltd
• Re McGuckian (No 1)
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Commissioners of Inland Revenue v George and Another

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-13
• Companies Act 1985 - Articles : S-249AA

REPORTED OPINION OF in

• [20/04/2006] TLR 2
• [2006] BTC 423

This document cites

• Town Investments Ltd v Department of the Environment
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v George and Another
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Salaried Persons Postal Loans Ltd v R & C Commissioners
• Cooper v C & J Clark Ltd
• Re McGuckian (No 1)
• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue
• Jowett (Inspector of Taxes) v O'Neill and Brennan Construction Ltd
• Land Management Ltd v Fox
• Commissioners of Inland Revenue v George and Another
• John M Harris (Design Partnership) Ltd v Lee
• Income and Corporation Taxes Act 1988
• Companies Act 1985