Lupton v Cadogan Gardens Developments Ltd

Core Citations

RESUELVE RECURSO

• Lupton v Cadogan Gardens Developments Ltd

REFERS TO

• Macsaga Investment Company Ltd v Lupton
• Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)

AFFIRMS

• Lupton v Cadogan Gardens Developments Ltd

REPORTED OPINION OF in

• 47 TC 1
• [1971] 3 All ER 460

REFERRED in

• Stokes v Costain Property Investments Ltd
• MacCarthaigh v D

This document cites

• Macsaga Investment Company Ltd v Lupton
• Boarland (Inspector of Taxes) v Pirie, Appleton & Company Ltd ; Stemco Ltd v Hyett (Inspector of Taxes)
• John Hall, Junior & Company v Rickman
• Heyhoe (HM Inspector of Taxes) v The Slough Theatre Company, Ltd
• Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)



See all quotations

• Boarland (Inspector of Taxes) v Pirie, Appleton & Company Ltd ; Stemco Ltd v Hyett (Inspector of Taxes)
• Lupton v Cadogan Gardens Developments Ltd
• Macsaga Investment Company Ltd v Lupton
• Finance Act 1940
• Income Tax Act 1952
• Income Tax Act 1918
• Customs and Inland Revenue Act 1878
• Income Tax Management Act 1964
• Income Tax Act 1945