Leeds Permanent Building Society v Procter

Core Citations

CONSIDERS

• Finance Act 1971 - Articles : S-41

DISTINGUISHES

• Benson (Inspector of Taxes) v Yard Arm Club Ltd

REFERS TO

• Lyons (J.) & Company Ltd v Attorney General
• Yarmouth v France
• St. John's School v Ward

[See more]

• Cole Bros. Ltd v Phillips
• Cooke v Beach Station Caravans Ltd
• Dixon v Fitch's Garage Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

APPLIES

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd

REPORTED OPINION OF in

• [1982] BTC 347
• [1982] 3 All ER 925
• 56 TC 293

REFERRED in

• Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• ZF v Comptroller of Income Tax

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Cole Bros. Ltd v Phillips
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• St. John's School v Ward



See all quotations

• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Cooke v Beach Station Caravans Ltd
• Yarmouth v France
• Lyons (J.) & Company Ltd v Attorney General
• Dixon v Fitch's Garage Ltd
• Cole Bros. Ltd v Phillips
• Finance Act 1971