HM Revenue and Customs v Colquhoun

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-148

CITES

• Walker v Adams

APPLIES

• Mairs (HM Inspector of Taxes) v Haughey

REPORTED OPINION OF in

• [2011] STC 394
• [2011] BTC 1511

CITED in

• Moorthy v Revenue and Customs Commissioners

FOLLOWED in

• Moorthy v Revenue and Customs Commissioners

REFERRED in

• Krishna Moorthy v The Commissioners for HM Revenue and Customs

This document cites

• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Colquhoun
• Mairs (HM Inspector of Taxes) v Haughey
• Walker v Adams
• Income and Corporation Taxes Act 1988



See all quotations

• Income Tax (Earnings and Pensions) Act 2003