Hughes v Viner

Core Citations

CONSIDERS

• Finance Act 1974 - Articles : SCH-1
• Housing Finance Act 1972 - Articles : SCH-9
• Taxes Management Act 1970 - Articles : S-56

DOES NOT FOLLOW

• Veterinary Council v Corr

REFERS TO

• Valleybright Ltd v Richardson

APPLIES

• R v Inspector of Taxes, ex parte Clarke
• Howard v Bodington

REPORTED OPINION OF in

• [1985] BTC 156
• [1985] 3 All ER 40
• 58 TC 437

CITED in

• Re McGuckian (No 1)
• Irish Refining Plc v Commissioner of Valuation
• Wang v Commissioner of Inland Revenue

REFERRED in

• Government of Germany v Kleinschmidt and another
• Wang v Commissioner of Inland Revenue

This document cites

• R v Inspector of Taxes, ex parte Clarke
• Valleybright Ltd v Richardson
• Veterinary Council v Corr
• Howard v Bodington
• Income Tax Act 1918



See all quotations

• Finance Act 1972
• Finance Act 1974
• Finance Act 1984
• Taxes Management Act 1970