Jeffs v Ringtons Ltd

Core Citations

REFERS TO

• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)

CONSIDERS

• Tucker v Granada Motorway Services Ltd
• Atherton v British Insulated and Helsby Cables Ltd

APPLIES

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd

REPORTED OPINION OF in

• [1985] BTC 585
• [1986] 1 All ER 144
• 58 TC 680

[See more]

• [1986] 1 WLR 266

CONSIDERED in

• Bott (E.) Ltd v Price

REFERRED in

• Commissioners of Inland Revenue v Vas

CITED in

• Spotlight Stores Pty Ltd v Commissioner of Taxation

This document cites

• Tucker v Granada Motorway Services Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Tucker v Granada Motorway Services Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)



See all quotations

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Income and Corporation Taxes Act 1970
• Companies Act 1948