James v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1974 - Articles : S-8
• Finance Act 1973 - Articles : S-10

REFERS TO

• Ingle v Farrand

REPORTED OPINION OF in

• 51 TC 628
• [1977] 2 All ER 897
• [1977] 1 WLR 835

NOT FOLLOWED in

• Director General of Inland Revenue; National Land Finance Co-operative Society Ltd

REFERRED in

• Sonia Williams of Castle Comfort Conrad Charles of Bath Estate Anita Joseph of Canefield, and Mervin Anthony of Kings Hill for and on behalf of themselves and on behalf of and as representing members of the Dominica Public Service Union who are Public Officers for declaratory and other relief Appellants v Attorney General of the Commonwealth of Dominica Respondent [ECSC]

CONSIDERED in

• The Comptroller of Value Added Tax v CTK Holdings

This document cites

• Smith v Callander
• Ingle v Farrand
• Finance Act 1973
• Provisional Collection of Taxes Act 1968
• Finance Act 1974



See all quotations

• Taxes Management Act 1970
• Finance Act 1970