Lord (HM Inspector of Taxes) v Tustain;Lord (HM Inspector of Taxes) v Chapple

Core Citations

CITES

• Kirk and Randall, Ltd v Dunn (HM Inspector of Taxes)
• Lawson v Johnson Matthey Plc

CONSIDERS

• Income and Corporation Taxes Act 1988

REFERS TO

• Commissioners of Inland Revenue v Highams (Saftex)Ltd

REPORTED OPINION OF in

• [1993] STC 755
• [1993] BTC 447

This document cites

• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Lawson v Johnson Matthey Plc
• Kirk and Randall, Ltd v Dunn (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Highams (Saftex)Ltd



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 1989