Napier v Griffiths

Core Citations

RESUELVE RECURSO

• Napier v Griffiths

CITES

• Edwards (Inspector of Taxes) v "Old Bushmills" Distillery Company, Ltd

AFFIRMS

• Napier v Griffiths

REPORTED OPINION OF in

• [1991] BTC 54
• 63 TC 745
• [1991] STC 55

CITED in

• Commissioners of Inland Revenue v Napier

This document cites

• Edwards (Inspector of Taxes) v "Old Bushmills" Distillery Company, Ltd
• Napier v Griffiths
• R v Special Commissioner, ex parte Napier
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970