Lupton v F.A. & A.B. Ltd

Core Citations

APPLIES

• Cooper v Sandiford Investments Ltd
• F S Securities Ltd v Commissioners of Inland Revenue
• Finsbury Securities Ltd v Commissioners of Inland Revenue

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• Griffiths v J. P. Harrison (Watford) Ltd
• Iswera v Inland Revenue Commissioner

REPORTED OPINION OF in

• TC Leaflet No 2273
• TC Leaflet No 2273
• [1968] 2 All ER 1042

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• TC Leaflet No 2273
• [1968] 1 WLR 1401

CITED in

• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another
• Thornton and Another v Revenue Commissioners

CONSIDERED in

• New Angel Court Ltd v Adam (Inspector of Taxes)
• Ian Douglas Thomson (HM Inspector of Taxes) (Respondent) Gurneville Securities Ltd (Appellants)
• Ensign Tankers (Leasing) Ltd v Stokes

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• IRC v Richmond and Jones (Re Loquitur Ltd)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Overseas Containers (Finance) Ltd v Stoker
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

APPEAL RESOLVED in

• Lupton v F.A. & A.B. Ltd