Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same

Core Citations

REPORTED OPINION OF in

• TC Leaflet No 3237
• TC Leaflet No 3237
• TC Leaflet No 3237

[See more]

• [09/05/1990] TLR 1
• [1990] BTC 328
• [1990] STC 475
• [1990] 1 WLR 1084

APPEAL RESOLVED in

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same

REVERSED in

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same

CITED in

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same

This document cites

• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Crossland v Hawkins



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Reed v Nova Securities Ltd
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Cairns v MacDiarmid
• Wright v Macevoy
• Allchin v Coulthard
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1977