Kirkham v Williams (Inspector of Taxes)

Core Citations

---

CONSIDERS

• The Royal Choral Society v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue

[See more]

• Kassam v Kampala Aerated Water Company Ltd

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow

RESUELVE RECURSO

• Kirkham v Williams (Inspector of Taxes)

APPLIES

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue

CITES

• Cunliffe v Goodman
• Overseas Containers (Finance) Ltd v Stoker
• Sharkey (Inspector of Taxes) v Wernher

REVERSES

• Kirkham v Williams (Inspector of Taxes)

CONSIDERS

• Royal Choral Society v Commissioners of Inland Revenue
• Iswera v Inland Revenue Commissioner
• Ensign Tankers (Leasing) Ltd v Stokes

[See more]

• Taylor v Good
• Income and Corporation Taxes Act 1970
• Finance Act 1971 - Articles : S-41
• Arbitration Act 1950 - Articles : S-22
• Arbitration Act 1979 - Articles : S-1

REPORTED OPINION OF in

• [1991] BTC 196
• [1991] 4 All ER 240
• 64 TC 253

[See more]

• [18/06/1991] TLR 3
• [1991] STC 342
• [1991] 1 WLR 863

CITED in

• Rewaco Pty Ltd v Touroz Trikes Pty Ltd

FOLLOWED in

• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

REVERSED in

• Kirklees Metropolitan Borough Council v Wickes Building Supplies Ltd

REFERRED in

• Comptroller of Income Tax v IA

This document cites

---

• Taylor v Good
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Sharkey (Inspector of Taxes) v Wernher
• Royal Choral Society v Commissioners of Inland Revenue
• The Royal Choral Society v Commissioners of Inland Revenue
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Cunliffe v Goodman
• Kirkham v Williams (Inspector of Taxes)
• Iswera v Inland Revenue Commissioner
• Motala and Others v Attorney General and Others
• Uphoff v International Energy Trading Ltd
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Kassam v Kampala Aerated Water Company Ltd
• Arbitration Act 1979
• Finance Act 1971
• Income and Corporation Taxes Act 1970
• Arbitration Act 1950