R.T.Z. Oil and Gas Ltd v Elliss

Core Citations

RESUELVE RECURSO

• R.T.Z. Oil and Gas Ltd v Elliss

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-130

AFFIRMS

• R.T.Z. Oil and Gas Ltd v Elliss

REPORTED OPINION OF in

• [1987] STC 52
• [1987] BTC 38
• 59 TC 474

CITED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Smith v Smith and another (2004)

[See more]

• HM Revenue and Customs v Halcyon Films LLP

This document cites

• Commissioners of Inland Revenue v Joiner
• Morgan v Tate & Lyle Ltd
• Wilcock v Frigate Investments Ltd
• R.T.Z. Oil and Gas Ltd v Elliss
• Finance Act 1966



See all quotations

• Finance Act 1965
• Finance Act 1971
• Taxes Management Act 1970
• Capital Allowances Act 1968
• Income Tax Act 1945