Mallalieu v Drummond

Core Citations

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CONSIDERS

• Woodcock v Commissioners of Inland Revenue
• Robinson v Scott Bader Company Ltd
• Hillyer v Leeke (HM Inspector of Taxes)

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• Mallalieu v Drummond
• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)
• Ward (Inspector of Taxes) v Dunn

APPLIES

• Sargent v Barnes
• Edwards (Inspector of Taxes) v Bairstow

DISTINGUISHES

• Hillyer v Leeks (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970 - Articles : S-56

CONSIDERED in

• McLaren v Mumford (Inspector of Taxes)
• R v Samuels (Quammie o/c Kwame)
• MacKinlay v Arthur Young McClelland Moores & Company

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• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• MacAonghusa v Ringmahon Company

REFERRED in

• MacKinlay v Arthur Young McClelland Moores & Company
• Interfish Ltd v Revenue and Customs Comrs
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership

CITED in

• HM Revenue and Customs v Lansdowne Partners Ltd Partnership

REPORTED OPINION OF in

• [1983] 1 All ER 801
• [1983] 1 WLR 252
• [1983] BTC 39

DISTINGUISHED in

• MacKinlay v Arthur Young McClelland Moores & Company

APPLIED in

• J. Wray & Nephew Ltd v Commissioner of GCT
• McKnight (Inspector of Taxes) v Sheppard

APPEAL RESOLVED in

• Mallalieu v Drummond

REVERSED in

• Mallalieu v Drummond

This document cites

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• Mallalieu v Drummond
• Robinson v Scott Bader Company Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Robinson v Scott Bader Company Ltd
• Sargent v Barnes



See all quotations

• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)
• Hillyer v Leeke (HM Inspector of Taxes)
• Ward (Inspector of Taxes) v Dunn
• Woodcock v Commissioners of Inland Revenue
• Hillyer v Leeks (Inspector of Taxes)
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970