Plummer v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-122
• Commissioners of Inland Revenue v The Duchess of Portland
• Udny v Udny

REPORTED OPINION OF in

• [1987] BTC 543
• [1988] 1 All ER 97
• 60 TC 452

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• [1988] 1 WLR 292

CONSIDERED in

• O'Donnell v O'Donnell
• The Estate of Daniele Claudio Legler
• Barlow Clowes International Ltd and Others v Henwood

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• O'Donnell v O'Donnell
• Application of Perpetual Trustee Company Ltd; Re Estate of the late Evelyn Mary Dempsey

REFERRED in

• Millar v Minister of Labour, Home Affairs and Housing (now National Security)

This document cites

• West Virginia - 8 S.E. 596 (W.Va. 1888), White v. Tennant
• Buswell v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v The Duchess of Portland
• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Udny v Udny



See all quotations

• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970