Irving v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• 2006 Sp C 526
• [2006] STC SCD 241

APPEAL RESOLVED in

• Irving v HM Revenue and Customs

CITED in

• Forde and McHugh Ltd v HM Revenue and Customs

This document cites

• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Ormond Investment Company v Betts
• Baker and Davies Plc v Leslie Wilks Associates (A Firm)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Garforth v Newsmith Stainless Ltd
• Heaton v Bell
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1921
• Income Tax (Earnings and Pensions) Act 2003