Kirby v Thorn E.M.I. Plc

Core Citations

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CONSIDERS

• Marren v Ingles
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Muller & Company 's Margarine Ltd v Commissioners of Inland Revenue

REFERS TO

• Nokes v Doncaster Amalgamated Collieries
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Marren v Ingles

[See more]

• Harrison v Nairn Williamson Ltd
• Commissioners of Inland Revenue v Montgomery
• Vancouver Malt & Sake Brewing Company Ltd v Vancouver Breweries Ltd
• Whiteman Smith Motor Company Ltd v Chaplin
• Commissioners of Inland Revenue v Muller and Company's Margarine, Ltd

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-A
• Capital Gains Tax Act 1979
• Finance Act 1965

[See more]

• Finance Act 1965 - Articles : S-22
• Income and Corporation Taxes Act 1970 - Articles : S-265
• Finance Act 1965 - Articles : S-19

RESUELVE RECURSO

• Kirby v Thorn E.M.I. Plc

CITES

• Zim Properties Ltd v Proctor
• Official Receiver v Tailby
• Openshaw v Strange

[See more]

• Mangin v Inland Revenue Commissioner
• Davenport v Chilver
• Herbert Morris, Ltd v Saxelby

CONSIDERED in

• Ransomes Plc
• The Attorney General v McKenzie Frank
• Moore v Bond University Ltd

[See more]

• The Attorney General v [1] McKenzie Frank
• Re Hemming, decd
• JEA Holdings (Aust) Pty Ltd v Registrar-General of New South Wales

CITED in

• Countrywide Estate Agents FS Ltd v HM Revenue and Customs
• Shlosberg v Avonwick Holdings Ltd and Others

FOLLOWED in

• Hepples v Federal Commissioner of Taxation

REFERRED in

• Official Receiver v Environment Agency; Bluestone Chemicals Ltd v Environmental Agency
• Halcrow Holdings Ltd
• O’Connell (Inspector of Taxes) v Fleming

[See more]

• Re Celtic Extraction Ltd ((in Liquidation))
• Underwood v HM Revenue and Customs
• Jerome v Kelly (Inspector of Taxes)
• Underwood v HM Revenue and Customs

REPORTED OPINION OF in

• [1988] 2 All ER 947
• 1988 4 BCC 698
• [1987] BTC 462

[See more]

• 60 TC 519
• [1988] 1 WLR 445

DISTINGUISHED in

• Mertrux Ltd v The Commissioners for HM Revenue and Customs

NOT APPLIED in

• Jerome v Kelly (Inspector of Taxes)

This document cites

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• Nokes v Doncaster Amalgamated Collieries
• Harrison v Nairn Williamson Ltd
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Marren v Ingles
• Herbert Morris, Ltd v Saxelby



See all quotations

• Commissioners of Inland Revenue v Muller and Company's Margarine, Ltd
• O'Brien v Benson's Hosiery (Holdings) Ltd
• Muller & Company 's Margarine Ltd v Commissioners of Inland Revenue
• Marren v Ingles
• Vancouver Malt & Sake Brewing Company Ltd v Vancouver Breweries Ltd
• Kirby v Thorn E.M.I. Plc
• Commissioners of Inland Revenue v Montgomery
• Openshaw v Strange
• Davenport v Chilver
• Zim Properties Ltd v Proctor
• Official Receiver v Tailby
• Whiteman Smith Motor Company Ltd v Chaplin
• Mangin v Inland Revenue Commissioner
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Capital Gains Tax Act 1979