R v Income Tax Special Comrs.ex parte Emery

Core Citations

CONSIDERS

• R v Income Tax Special Comrs.ex parte Morey

FOLLOWS

• Way v Underdown (No. 2)

APPLIED in

• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same

REFERRED in

• Furniss v Ford

REPORTED OPINION OF in

• 53 TC 555

This document cites

• R v Income Tax Special Comrs.ex parte Morey
• Way v Underdown (No. 2)
• R v IRC, ex parte Emery
• Income Tax Act 1952
• Taxes Management Act 1970