McClure v Petre

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-67

DISTINGUISHES

• Lowe v J. W. Ashmore Ltd

APPLIES

• Earl Haig's Trustees v Inland Revenue

REPORTED OPINION OF in

• [1988] BTC 377
• 61 TC 226
• [1988] STC 749

[See more]

• [1988] 1 WLR 1386

CONSIDERED in

• Able (UK) Ltd v HM Revenue and Customs
• Commissioners of Inland Revenue v John Lewis Properties Ltd

REFERRED in

• Adhinath Singh Lutchumun (Appellants) Director General of the Mauritius Revenue Authority (Respondent) Director General of the Mauritius Revenue Authority (Appellant) Adhinath Singh Lutchumun (Respondents)
• Inland Revenue Commissioners v John Lewis Properties Plc

APPLIED in

• Able (UK) Ltd v HM Revenue and Customs

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• Lowe v J. W. Ashmore Ltd
• Earl Haig's Trustees v Inland Revenue
• Income and Corporation Taxes Act 1970



See all quotations

• Taxes Management Act 1970