Major (Inspector of Taxes) v Brodie and Another

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Partnership Act 1890
• Income Tax Commissioners for London (City) v Gibbs

REFERS TO

• MacKinlay v Arthur Young McClelland Moores & Company

CITES

• Memec Plc v Commissioners of Inland Revenue
• C L Dreyfus v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1998] STC 491
• [18/03/1998] TLR 5
• [1998] BTC 141

[See more]

• 70 TC 576

REFERRED in

• Peter Vaines v The Commissioners for HM Revenue and Customs

CITED in

• BCM Cayman LP v The Commissioners for HM Revenue and Customs

APPROVED in

• Quigley v Harris

This document cites

• MacKinlay v Arthur Young McClelland Moores & Company
• Income Tax Commissioners for London (City) v Gibbs
• Memec Plc v Commissioners of Inland Revenue
• C L Dreyfus v Commissioners of Inland Revenue
• Memec Plc v Commissioners of Inland Revenue



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 1994
• Finance Act 1974
• Partnership Act 1890
• General and Special Commissioners (Amendment of Enactments) Regulations 1994