Purchase (HM Inspector of Taxes) v Stainer's Executors

Core Citations

REPORTED OPINION OF in

• 32 TC 367

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• Carson (Inspector of Taxes) v Cheyney's Executor
• Shop Direct Group v Revenue and Customs Commissioners

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• Alloway v Phillips

This document cites

• Moss' Empires Ltd v Commissioners of Inland Revenue
• Stainer's Executors v Purchase (Inspector of Taxes)
• Wingfield v Stratford and Osman
• Asher v London Film Productions Ltd
• Bennett v Ogston (HM Inspector of Taxes)



See all quotations

• Income Tax Act 1918
• Dramatic and Musical Performers' Protection Act 1925
• Finance Act 1926