R v Commissioners of Inland Revenue, ex parte Kaye and Another

Core Citations

REFERS TO

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

CITES

• Congreve v Home Office
• Laker Airways Ltd v Department of Trade
• Padfield v Minister of Agriculture, Fisheries and Food

[See more]

• H.T.v Ltd v Price Commission

APPLIES

• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Preston

REPORTED OPINION OF in

• [1992] BTC 363
• 65 TC 82
• [1992] STC 581

APPEAL RESOLVED in

• R v Commissioners of Inland Revenue, ex parte Kaye and Another

This document cites

• Congreve v Home Office
• R v Commissioners of Inland Revenue, ex parte Preston
• H.T.v Ltd v Price Commission
• Laker Airways Ltd v Department of Trade
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)



See all quotations

• Ex parte Preston (pet. all.)
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Finance Act 1988
• Capital Gains Tax Act 1979
• Padfield v Minister of Agriculture, Fisheries and Food