Koenigsberger v Mellor (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Koenigsberger v Mellor (Inspector of Taxes)

CONSIDERS

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

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• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Inland Revenue v Shiels's Trustees
• McDougall v Smith
• HERMANN GUSAV ERICHSEN v W. H. LAST (formerly Surveyor of Taxes)
• Werle v Colquhoun

REPORTED OPINION OF in

• [1995] BTC 292
• 67 TC 280
• [15/04/1995] TLR 7

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• [1995] STC 547

CITED in

• Deeny and Others v Gooda Walker Ltd and Others

REFERRED in

• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
• Refson v HM Revenue and Customs

CONSIDERED in

• Michael Eunan Deeny and Others v Gooda Walker Ltd and Others

This document cites

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Werle v Colquhoun
• McDougall v Smith
• Northend v White & Leonard and Corbin Greener
• Peay (Inspector of taxes) v Newton



See all quotations

• Koenigsberger v Mellor (Inspector of Taxes)
• HERMANN GUSAV ERICHSEN v W. H. LAST (formerly Surveyor of Taxes)
• Inland Revenue v Shiels's Trustees
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970