Koenigsberger v Mellor (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Northend v White & Leonard and Corbin Greener
• Peay (Inspector of taxes) v Newton

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• McDougall v Smith
• Inland Revenue v Shiels's Trustees

CITES

• Syme v Commissioner of Taxes

REPORTED OPINION OF in

• [1993] BTC 229
• 67 TC 280
• 25/05/1993 Times Law Reports

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• [1993] STC 408

APPEAL RESOLVED in

• Koenigsberger v Mellor (Inspector of Taxes)

CONSIDERED in

• Koenigsberger v Carl Mellor (HM Inspecotor of Taxes)

This document cites

• McDougall v Smith
• Northend v White & Leonard and Corbin Greener
• Peay (Inspector of taxes) v Newton
• Pegler v Abell
• Syme v Commissioner of Taxes



See all quotations

• Inland Revenue v Shiels's Trustees
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Finance Act 1907
• Finance Act 1970