R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd

Core Citations

REFERS TO

• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Associated Japanese Bank (International) Ltd v Crédit du Nord S.A.
• Bell v Lever Bros Ltd

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• Ex parte Preston (pet. all.)
• Magee v Pennine Insurance Company Ltd
• Solle v Butcher
• Cenlon Finance Company Ltd v Ellwood
• Grist v Bailey

CONSIDERS

• Taxes Management Act 1970
• Delbourgo v Field
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue

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• Joscelyne v Nissen
• Tod v South Essex Motors (Basildon) Ltd

REPORTED OPINION OF in

• [1993] BTC 62
• 65 TC 495
• [1993] STC 122

CITED in

• Ac v DC and Others

CONSIDERED in

• Schuldenfrei v Hilton (Inspector of Taxes)
• Henry Schuldenfrei v Linda Jean Hilton and Another

APPLIED in

• Schuldenfrei v Hilton (Inspector of Taxes)

DISTINGUISHED in

• Harrahill v Kane

RELIED UPON in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

• Joscelyne v Nissen
• Bell v Lever Bros Ltd
• Magee v Pennine Insurance Company Ltd
• Ex parte Preston (pet. all.)
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue



See all quotations

• Delbourgo v Field
• Solle v Butcher
• Grist v Bailey
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Cenlon Finance Company Ltd v Ellwood
• Tod v South Essex Motors (Basildon) Ltd
• Associated Japanese Bank (International) Ltd v Crédit du Nord S.A.
• Income Tax Act 1952
• Taxes Management Act 1970