Mairs (HM Inspector of Taxes) v Haughey
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Core Citations
CONSIDERS
- Income and Corporation Taxes Act 1988 - Articles : S-19
- Income and Corporation Taxes Act 1988 - Articles : S-131
- Income and Corporation Taxes Act 1988
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DISTINGUISHES
REFERS TO
- Glantre Engineering Ltd v Goodhand
- Henley v Murray (HM Inspector of Taxes)
- Edwards (Inspector of Taxes) v Bairstow
CITES
APPLIES
REPORTED OPINION OF in
CITED in
- Revenue and Customs Commissioners v Apollo Fuels Ltd and Others
- Kraft Foods UK Ltd v Hastie
- Barry v Midland Bank Plc
APPLIED in
DISTINGUISHED in
CONSIDERED in
- EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
- Wilcock (Inspector of Taxes) v Eve
- John Alan Fletcher (HM Inspector of Taxes) and Philip Arthur Thompson and Stephen Anthony Thompson
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REFERRED in
- Charman v Revenue and Customs Commissioners
- SCA Packaging Ltd v HM Customs & Excise
- Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd
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APPEAL RESOLVED in
AFFIRMED in
