Kelsall (Inspector of Taxes) v Stipplechoice Ltd

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970

REVERSES

• Kelsall (Inspector of Taxes) v Stipplechoice Ltd

REFERS TO

• R v Income Tax Special Commissioner.ex parte Stipplechoice Ltd
• R v Income Tax Special Commissioner.ex parte Stipplechoice Ltd
• R v Ward (HM Inspector of Taxes); R v Special Commissioner, ex parte Stipplechoice Ltd

REPORTED OPINION OF in

• [1992] BTC 569
• 67 TC 349
• 11/11/1992 Times Law Reports

[See more]

• [1992] STC 842

CONSIDERED in

• Pumahaven Ltd v Williams (Inspector of Taxes)
• Kelsall (HM Inspector of Taxes) v Stipplechoice Ltd

APPEAL RESOLVED in

• Kelsall (Inspector of Taxes) v Stipplechoice Ltd

REVERSED in

• Kelsall (Inspector of Taxes) v Stipplechoice Ltd

This document cites

• R v Income Tax Special Commissioner.ex parte Stipplechoice Ltd
• R v Special Commissioner, ex parte Stipplechoice Ltd
• Kelsall (Inspector of Taxes) v Stipplechoice Ltd
• R v Income Tax Special Commissioner.ex parte Stipplechoice Ltd
• R v Ward (HM Inspector of Taxes); R v Special Commissioner, ex parte Stipplechoice Ltd



See all quotations

• R v Ward, ex parte Stipplechoice Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970