Kelsall (HM Inspector of Taxes) v Investment Chartwork Ltd

Core Citations

CONSIDERS

• Finance Act 1970
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Slater v Richardson & Bottoms Ltd

REPORTED OPINION OF in

• [1994] BTC 16
• 65 TC 750
• [1994] STC 33

CONSIDERED in

• Steibelt (Inspector of Taxes) v Paling
• Martin Peter Steibelt (H M Inspector of Taxes) v Thomas Charles David Paling
• Guthrie (Inspector of Taxes) v Twickenham Film Studios Ltd

This document cites

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Slater v Richardson & Bottoms Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Income and Corporation Taxes Act 1988



See all quotations

• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1970
• Income Tax (Payments to Sub-Contractors in the Construction Industry) Regulations 1971
• Import Duties (Temporary Exemptions) (No. 19) Order 1972
• Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972