MacKinlay v Arthur Young McClelland Moores & Company

Core Citations

REFERS TO

• Mallalieu v Drummond

REPORTED OPINION OF in

• TC Leaflet No 3062
• TC Leaflet No 3062
• [1986] BTC 398

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• TC Leaflet No 3062

CONSIDERED in

• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• Vodafone Cellular Ltd v G. Shaw (HM Inspector of Taxes)
• Interfish Ltd v Revenue and Customs Comrs

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• Robson v Mitchell (Inspector of Taxes)
• Memec Plc v The Commissioners of Inland Revenue
• Scotts Atlantic Management Ltd (in members' voluntary liquidation) and Another v The Commissioners for HM Revenue & Customs
• David Mcknight and Another v Brian Stephen Sheppard
• Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another
• Sutherland and Others v Gustar (Inspector of Taxes)
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• McKnight (Inspector of Taxes) v Sheppard

APPEAL RESOLVED in

• MacKinlay v Arthur Young McClelland Moores & Company

REFERRED in

• Re Sutherland & Partners

This document cites

• Mallalieu v Drummond
• Income Tax Commissioners for London (City) v Gibbs
• Mallalieu v Drummond
• Bentleys, Stokes & Lowless v Beeson
• Bowden v Russell & Russell



See all quotations

• Caillebotte v Quinn
• Interpretation Act 1889
• Partnership Act 1890
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970