Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same

Core Citations

CONSIDERS

• The Commissioners of Inland Revenue v Doncaster
• Income and Corporation Taxes Act 1970 - Articles : S-248
• Garforth v Newsmith Stainless Ltd

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• Commissioners of Inland Revenue v Holder (Sir H. C.)

REFERS TO

• Commissioners of Inland Revenue v Oswald
• Cairns v MacDiarmid
• Corinthian Securities Ltd v Cato

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• Eyles v Ellis

CITES

• Inland Revenue v Hay

APPLIES

• Paton v Commissioners of Inland Revenue
• Fenton's Trustee v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1990] STC 718
• [1990] BTC 528
• 63 TC 570

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• [13/11/1990] TLR 1

CITED in

• TC03150: Leeds Design Innovation Centre Ltd and related appeals

This document cites

• Commissioners of Inland Revenue v Oswald
• Corinthian Securities Ltd v Cato
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Cairns v MacDiarmid
• Eyles v Ellis



See all quotations

• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Cairns v MacDiarmid
• Garforth v Newsmith Stainless Ltd
• Inland Revenue v Hay
• Paton v Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v Doncaster
• Fenton's Trustee v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970