Pepper (Inspector of Taxes) v Hart

Core Citations

CONSIDERS

• Finance Act 1976
• Rendell v Went

APPROVES

• Westcott v Bryan

REPORTED OPINION OF in

• [1989] BTC 595
• [1990] STC 6
• 65 TC 421

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• [1990] 1 WLR 204

REFERRED in

• The Pharmaceutical Services Negotiating Committee and Susan Sharpe v Secretary of State for Health National Pharmacy Association (Interested Party)
• David Lewis v Three Rivers District Council
• Kesatuan Kebangsaan Pekerja-Pekerja Bank v Ketua Pengarah Kesatuan Sekerja

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• Sunway Biz Hotel Sdn Bhd v Kesatuan KebangsaanPekerja-Pekerja Hotel, Bar & Restoran Semenanjung Malaysia
• Kesatuan Pekerja-pekerja Bukan Eksekutif Maybank Bhd v Kesatuan Kebangsaan Pekerja-pekerja Bank and Another

CITED in

• Hill Samuel Investments Ltd v HM Revenue and Customs
• Padmore v IRC (No 2)
• Padmore v Commissioners of Inland Revenue (No 2)

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• The Secretary of State for Trade and Industry v (First Defendant)
• The Presidential Insurance Company Ltd v Resha St. Hill
• Pepper (Inspector of Taxes) v Hart
• R (Faulkner) v Secretary of State for Justice
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Pepper (Inspector of Taxes) v Hart

NOT FOLLOWED in

• Savoye and Savoye Ltd v Spicers Ltd

CONSIDERED in

• The Permanent Secretary, Ministry of Social Development and Family Services v Ruth Peters
• Pepper (Inspector of Taxes) v Hart

APPEAL RESOLVED in

• Pepper (Inspector of Taxes) v Hart

This document cites

• Rendell v Went
• Westcott v Bryan
• Re Stratton's Disclaimer.; Stratton v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1986



See all quotations

• Finance Act 1976
• Taxes Management Act 1970