Nichols v Gibson (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Nichols v Gibson (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1970
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.

DISTINGUISHES

• Warnett v Jones

REFERS TO

• Bray v Best
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Williams v Simmonds

CITES

• Commissioners of Inland Revenue v Joiner

REPORTED OPINION OF in

• [1996] BTC 439
• 68 TC 611
• 09/07/1996 Times Law Reports

[See more]

• [1996] STC 1008

CONSIDERED in

• Crowley (Inspector of Taxes) v Forde

This document cites

• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Commissioners of Inland Revenue v Joiner
• Bray v Best
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Nichols v Gibson (Inspector of Taxes)



See all quotations

• Williams v Simmonds
• Ali v Wolkind
• Bray v Best
• Warnett v Jones
• Warnett v Jones
• Income and Corporation Taxes Act 1988
• Finance Act 1974
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1977
• Finance Act 1956
• Income Tax (Employments) Regulations, 1950
• Income Tax (Employments) Regulations 1965