Kirkwood (Inspector of Taxes) v Evans

Core Citations

CONSIDERS

• Taylor v Provan
• Ricketts v Colquhoun
• Roskams (HM Inspector of Taxes) v Bennett

REFERS TO

• Roskams v Bennett
• Ansell (Inspector of Taxes) v Brown

APPLIES

• Ricketts v Colquhoun

CITES

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

DISTINGUISHES

• Pook v Owen
• Taylor v Provan

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-198

REPORTED OPINION OF in

• [2002] BTC 50
• 25/01/2002 Daily Cases
• [05/02/2002] TLR 4

[See more]

• [2002] 1 WLR 1794

This document cites

• Taylor v Provan
• Taylor v Provan
• Divine-Bortey v Brent London Borough Council
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Pook v Owen



See all quotations

• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Ansell (Inspector of Taxes) v Brown
• Roskams v Bennett
• Ricketts v Colquhoun
• Taylor v Provan
• Harvey (HM Inspector of Taxes) v Williams
• Roskams (HM Inspector of Taxes) v Bennett
• Lomax v Newton
• Gurney v Richards
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Williams (Inspector of Taxes) v Trustees of W. W. Grundy
• Pook v Owen
• Ricketts v Colquhoun
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Finance Act 1998
• Lazy Acres Natural Gas Pipe-lines Order 1994