Powell-Cotton v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1975

REFERS TO

• East End Dwellings Company Ltd v Finsbury Borough Council
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Walton, ex parte, Re Levy

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• Marshall (Inspector of Taxes) v Kerr

REPORTED OPINION OF in

• [1992] BTC 8086
• [1992] STC 625

CITED in

• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))

This document cites

• East End Dwellings Company Ltd v Finsbury Borough Council
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Marshall (Inspector of Taxes) v Kerr
• Walton, ex parte, Re Levy