Peter Hamilton Nichols v Thomas William Gibson (H M Inspector of Taxes)

Core Citations

CONSIDERS

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

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• Bray v Best
• Warnett v Jones
• Williams (HM Inspector of Taxes) v Simmonds

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-181
• Income and Corporation Taxes Act 1970
• Finance Act 1974 - Articles : SCH-2

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• Finance Act 1977 - Articles : SCH-7
• Finance Act 1956 - Articles : S-10
• Finance Act 1960 - Articles : S-37

This document cites

• 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)
• Warnett v Jones



See all quotations

• Williams (HM Inspector of Taxes) v Simmonds
• Commissioners of Inland Revenue v Joiner
• Finance Act 1974
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Finance Act 1977
• Finance Act 1956