R v HM Inspector of Taxes, ex parte Lansing Bagnall Ltd

Core Citations

DISTINGUISHES

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

CONSIDERS

APPLIES

• Clark (C. & J.) Ltd v Commissioners of Inland Revenue

FOLLOWS

• British Oxygen Company Ltd v Board of Trade

REPORTED OPINION OF in

• [1986] BTC 92
• 61 TC 112

REFERRED in

• R v HM Inspector of Taxes and Another.ex parte Lansing Bagnall Ltd

DISTINGUISHED in

• R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd

APPLIED in

• Dollar Land (Feltham) Ltd and Others v Commissioners of Customs and Excise

CITED in

• Al-Fayed v Lord Advocate

This document cites

• British Oxygen Company Ltd v Board of Trade
• British Oxygen Company Ltd v Board of Trade
• Clark (C. & J.) Ltd v Commissioners of Inland Revenue
• Ex parte Preston (pet. all.)
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd



See all quotations

• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Income Tax Special Commissioners v Linsleys (Established 1894) Ltd
• Re Findlay
• Vestey v Commissioners of Inland Revenue (no 1)
• Re Baker. Nichols v Baker
• R v Commissioners of Inland Revenue, ex parte Preston
• Finance Act 1976
• Finance Act 1972
• Finance Act 1965
• Inland Revenue Regulation Act 1890
• Taxes Management Act 1970