Kempton v Special Commissioner for Income Tax

Core Citations

CONSIDERS

• Taxes Management Act 1970 - Articles : S-20

REFERS TO

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company

CONSIDERED in

• R v R.W. MacDonald (HMIT) and Others
• R v MacDonald (Inspector of Taxes)ex parte Hutchinson and Company Ltd and Others

REFERRED in

• Beadle v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [1992] STC 823
• [14/11/1992] TLR 1

CITED in

• Neil Pattullo For Judicial Review

This document cites

• R v Commissioners of Inland Revenue, ex parte T.C. Coombs & Company
• Finance Act 1989
• Taxes Management Act 1970