Moore v R J. Mackenzie & Sons Ltd

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-143

REFERS TO

• Re Hollebone's Agreement
• North Central Wagon and Finance Company Ltd v Fifield (Inspector of Taxes)
• Sharkey (Inspector of Taxes) v Wernher

[See more]

• Inland Revenue v West and Others
• Inland' Revenue v Nelson
• Doughty v Commissioner of Taxes
• J & R O'Kane & Company v Commissioners of Inland Revenue
• J. and M. CRAIG (KILMARNOCK)Ltd v COWPERTHWAITE (SURVEYOR of TAXES)

REPORTED OPINION OF in

• 48 TC 196
• [1972] 2 All ER 549
• [1972] 1 WLR 359

This document cites

• North Central Wagon and Finance Company Ltd v Fifield (Inspector of Taxes)
• Sharkey (Inspector of Taxes) v Wernher
• Re Hollebone's Agreement
• Ross v Ellison or Ross
• Petrotim Securities Ltd v Ayres



See all quotations

• Sharkey (Inspector of Taxes) v Wernher
• J. and M. CRAIG (KILMARNOCK)Ltd v COWPERTHWAITE (SURVEYOR of TAXES)
• J. & M. Craig (Kilmarnock), Ltd, v Inland Revenue
• Hillingdon Estates Company v Stonefield Estate Ltd
• Inland' Revenue v Nelson
• Doughty v Commissioner of Taxes
• J & R O'Kane & Company v Commissioners of Inland Revenue
• Inland Revenue v West and Others
• Finance Act 1938
• Income Tax Act 1952
• Companies Act 1908
• Income Tax Management Act 1964