McKerron (R & D) Ltd v IRC

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McKerron (R & D) Ltd v IRC

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Core Citations

REPORTED OPINION OF in

[1979] STC 815

APPLIED in

Commissioners of Customs and Excise v Young

REFERRED in

Fletcher v Harvey (Inspector of Taxes) ; Fletcher and Another v Same

CONSIDERED in

Bertram Philip Fletcher and Ian Philip Fletcher v Brinley Harvey (HM Inspector of Taxes)