R v Commissioners of Inland Revenue, ex parte Sims

Core Citations

REPORTED OPINION OF in

• [1987] BTC 170
• 60 TC 398
• [1987] STC 211

CONSIDERED in

• R v Inspector of Taxes, ex parte Brunfield

REFERRED in

• Sabah Berjaya Sdn Bhd v Director General of Inland Revenue Department and Another

This document cites

• O'Reilly v Mackman
• R v Stratford-on-Avon District Council, ex parte Jackson
• Supreme Court (now known as Senior Courts) Act 1981
• Income Tax (Employments) Regulations 1973