Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)

Core Citations

CONSIDERS

• Wales (HM Inspector of Taxes) v Tilley
• Henley v Murray (HM Inspector of Taxes)
• Comptroller-General of Inland Revenue v Knight

[See more]

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Shilton v Wilmshurst
• Edwards (Inspector of Taxes) v Bairstow
• Wales (HM Inspector of Taxes) v Tilley
• Hochstrasser (Inspector of Taxes) v Mayes

RESUELVE RECURSO

• Mairs (HM Inspector of Taxes) v Haughey

AFFIRMS

• Mairs (HM Inspector of Taxes) v Haughey

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-19
• Employment Protection (Consolidation) Act 1978 - Articles : S-81

REPORTED OPINION OF in

• [1993] UKHL J0722-2
• [1993] STC 569
• [1993] 3 All ER 801

[See more]

• [1993] BTC 339
• [23/07/1993] TLR 1
• [1994] 1 AC 303

REFERRED in

• Allan v Commissioners of Inland Revenue

CITED in

• TC02517: Simon Manley

CONSIDERED in

• Barry v Midland Bank Plc
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

APPLIED in

• The Commissioners for HM Revenue and Customs v E.on UK Plc

This document cites

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Shilton v Wilmshurst
• Edwards (Inspector of Taxes) v Bairstow
• Hochstrasser (Inspector of Taxes) v Mayes
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)



See all quotations

• Wales (HM Inspector of Taxes) v Tilley
• Comptroller-General of Inland Revenue v Knight
• Wales (HM Inspector of Taxes) v Tilley
• Mairs (HM Inspector of Taxes) v Haughey
• Henley v Murray (HM Inspector of Taxes)
• Henley v Murray (HM Inspector of Taxes)
• Wales (HM Inspector of Taxes) v Tilley
• Income and Corporation Taxes Act 1988
• Employment Protection (Consolidation) Act 1978