Maidment (Inspector of Taxes) v Kibby and Another

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Bell v National Provincial Bank of England

APPLIES

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

REPORTED OPINION OF in

• [1993] BTC 291
• 66 TC 137
• 12/07/1993 Times Law Reports

[See more]

• [1993] STC 494

This document cites

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Bell v National Provincial Bank of England
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Rolls-Royce Motors Ltd v Bamford (HM Inspector of Taxes)
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd



See all quotations

• Income and Corporation Taxes Act 1988
• Income Tax Act 1918
• Income and Corporation Taxes Act 1970