Miners v Atkinson (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Miners v Atkinson (Inspector of Taxes)

DISTINGUISHES

• Horton v Young

REFERS TO

• Brown v Bullock
• Elderkin v Hindmarsh
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

CONSIDERS

• Pook v Owen

CITES

• Newsom v Robertson (Inspector of Taxes)

APPLIES

• Taylor v Provan

FOLLOWS

• Ricketts v Colquhoun

AFFIRMS

• Miners v Atkinson (Inspector of Taxes)

REPORTED OPINION OF in

• [1997] BTC 32
• 68 TC 629
• 28/11/1995 Times Law Reports

[See more]

• [1997] STC 58

This document cites

• Taylor v Provan
• Taylor v Provan
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Brown v Bullock
• Pook v Owen



See all quotations

• Horton v Young
• Newsom v Robertson (Inspector of Taxes)
• Elderkin v Hindmarsh
• Pook v Owen
• Miners v Atkinson (Inspector of Taxes)
• Ricketts v Colquhoun
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• General and Special Commissioners (Amendment of Enactments) Regulations 1994