J Sainsbury Plc v O'Connor (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• J Sainsbury Plc v O'Connor (Inspector of Taxes)

CONSIDERS

• Finance Act 1973
• Income and Corporation Taxes Act 1970
• Ayerst v C. & K. (Construction) Ltd

[See more]

• Parway Estates Ltd v Commissioners of Inland Revenue (Note)
• Wood Preservation Ltd v Prior

REFERS TO

• Rodwell Securities Ltd v Commissioners of Inland Revenue
• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• ENGLISH SEWING COTTON Company, Ltd v Commissioners of Inland Revenue

[See more]

• Lysaght v Edwards
• The Andrea Ursula ; Medway Drydock & Engineering Company Ltd v MV Andrea Ursula

AFFIRMS

• J Sainsbury Plc v O'Connor (Inspector of Taxes)

CITED in

• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Michaels and Another v Harley House (Marylebone) Ltd

REPORTED OPINION OF in

• [1991] STC 318
• [29/05/1991] TLR 2

REFERRED in

• Good v R & C Commissioners
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Wood Preservation Ltd v Prior
• Ayerst v C. & K. (Construction) Ltd
• Rodwell Securities Ltd v Commissioners of Inland Revenue
• Parway Estates Ltd v Commissioners of Inland Revenue (Note)
• ENGLISH SEWING COTTON Company, Ltd v Commissioners of Inland Revenue



See all quotations

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• The Andrea Ursula ; Medway Drydock & Engineering Company Ltd v MV Andrea Ursula
• Sainsbury (J.) Plc v O'Connor
• J Sainsbury Plc v O'Connor (Inspector of Taxes)
• Lysaght v Edwards
• Finance Act 1973
• Income and Corporation Taxes Act 1970