Lupton (HM Inspector of Taxes) v F.A. & A.B. Ltd

Core Citations

REPORTED OPINION OF in

• 47 TC 580

CONSIDERED in

• Jeffery Sugarwhite v Raymond Stuart Budd and Another
• Reed v Nova Securities Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

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• Thornton and Another v Revenue Commissioners

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Rylands and Another v Fletcher



See all quotations

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• M'Alister or Donoghue (Pauper) v Stevenson
• F S Securities Ltd v Commissioners of Inland Revenue
• Petrotim Securities Ltd v Ayres
• London and Thames Haven Oil Wharves Ltd v Attwooll
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
• National Telephone Company v Baker
• Iswera v Inland Revenue Commissioner
• Cooper v Sandiford Investments Ltd
• Rylands and Another v Fletcher
• Lupton v F.A. & A.B. Ltd
• Ridge Securities Ltd v Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v Livingston and Others
• Practice Statement (Judicial Precedent)
• Farr v Butters Brothers & Company
• Finance (No. 2) Act 1955
• Income Tax Act 1952
• Finance Act 1960
• Finance Act 1937
• Income Tax Management Act 1964