O'Leary v McKinlay (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Bucks v Bowers
• Dale v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v Duke of Westminster
• Northend v White & Leonard and Corbin Greener
• White v Franklin

REFERS TO

• Recknell v I. R C
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• F S Securities Ltd v Commissioners of Inland Revenue

CITES

• Laidler v Perry ; Morgan v Perry
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1991] BTC 37
• 63 TC 729
• 13/12/1990 Times Law Reports

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• [1991] STC 42

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Laidler v Perry ; Morgan v Perry
• Dale v Commissioners of Inland Revenue
• White v Franklin
• F S Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Hochstrasser (Inspector of Taxes) v Mayes
• Northend v White & Leonard and Corbin Greener
• Bucks v Bowers
• Recknell v I. R C
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Income Tax Act 1952
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Finance Act 1956
• Finance Act 1948