McKnight (Inspector of Taxes) v Sheppard

Core Citations

CONSIDERS

• Mallalieu v Drummond
• Morgan v Tate & Lyle Ltd

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Smith's Potato Estates Ltd v Bolland

RESUELVE RECURSO

APPLIES

• Morgan v Tate & Lyle Ltd
• Mallalieu v Drummond

CONSIDERS

• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
• Income and Corporation Taxes Act 1970 - Articles : S-130
• Income and Corporation Taxes Act 1970

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• Customs (War Powers) Act 1915

REPORTED OPINION OF in

• [1999] UKHL J0617-2
• [1999] BTC 236
• [1999] 3 All ER 491

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• 71 TC 419
• [18/06/1999] TLR 3
• [1999] STC 669
• [1999] 1 WLR 1333

CITED in

• Revenue and Customs Commissioners v Vaines
• TC02965: Peter Vaines
• Paul Duckmanton v Commissioners for HM Revenue and Customs

CONSIDERED in

• Duckmanton v Revenue and Customs Commissioners
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership

This document cites

• Mallalieu v Drummond
• Morgan v Tate & Lyle Ltd
• Mallalieu v Drummond
• Morgan v Tate & Lyle Ltd
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
• Smith's Potato Estates Ltd v Bolland
• Income and Corporation Taxes Act 1988
• Customs (War Powers) Act 1915
• Income and Corporation Taxes Act 1970