John Alan Fletcher (HM Inspector of Taxes) and Philip Arthur Thompson and Stephen Anthony Thompson

Core Citations

CONSIDERS

• Yuill v Wilson
• R v Commissioners of Inland Revenue, ex parte Caglar
• Wilcock v Frigate Investments Ltd

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• R (Greenwich Property Ltd) v Commissioners of Customs and Excise
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Wicks v Firth
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• Moriarty v Evans Medical Supplies Ltd
• R v Commissioners of Inland Revenue, ex parte Preston
• Mairs (HM Inspector of Taxes) v Haughey

CONSIDERS

• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Finance Act 1983 - Articles : SCH-5

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• Finance Act 1988 - Articles : S-50
• Finance Act 1976 - Articles : S-61
• Taxes Management Act 1970 - Articles : S-56

This document cites

• Moriarty v Evans Medical Supplies Ltd
• R v Commissioners of Inland Revenue, ex parte Preston
• Wicks v Firth
• R (Greenwich Property Ltd) v Commissioners of Customs and Excise
• Yuill (Original Appellant and Cross-Respondent) v Wilson (Inspector of Taxes) (Original Respondent and Cross-Appellant)



See all quotations

• Moriarty v Evans Medical Supplies Ltd
• Yuill v Wilson
• R v Commissioners of Inland Revenue, ex parte Caglar
• Wilcock v Frigate Investments Ltd
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Mairs (HM Inspector of Taxes) v Haughey
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• Income and Corporation Taxes Act 1988
• Finance Act 1983
• Finance Act 1976
• Finance Act 1994
• Finance Act 1988
• Taxes Management Act 1970