Re McGuckian (No 1)

Core Citations

REPORTED OPINION OF in

• [1994] BTC 374

APPEAL RESOLVED in

• Re McGuckian (No 1)

VARIED in

• Re McGuckian (No 1)

CONSIDERED in

• Old Mutual Plc
• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• Dte Financial Services Ltd v Anthony Francis Wilson (Hm Inspector of Taxes)

[See more]

• Green and another v Commissioners of Inland Revenue
• HM Revenue and Customs v Salaried Persons Postal Loans Ltd
• West and Others (Inspectors of Taxes) v Trennery and Others
• Commissioners for Customs & Excise v Brs Automotive Ltd
• John Frankland v Commissioners of Inland Revenue
• West and Others (Inspectors of Taxes) v Trennery and Others
• Astall and Another v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Dv3 RS Ltd Partnership
• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others
• Norglen Ltd v Reeds Rains Prudential Ltd
• Mayes v HM Revenue and Customs
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Southwest Airlines Company v Commissioner of Customs and Commissioner of Revenue Appeals
• Mayes v HM Revenue and Customs

This document cites

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• R v Inspector of Taxes, ex parte Clarke
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Plummer
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Foulsham v Pickles
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Income Tax Commissioners for London (City) v Gibbs
• Commissioners of Inland Revenue v Duke of Westminster
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Herdman
• Greenberg v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Herdman
• Getty Oil Company v Steele (Inspector of Taxes) and related appeals
• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Foulsham v Pickles
• Valleybright Ltd v Richardson
• Fleming v London Produce Company Ltd
• Hart v Briscoe
• Dolan v O'Hara
• Hughes v Viner
• Petch v Gurney (Inspector of Taxes)
• Burford v Durkin (HMIT)
• Foulsham v Pickles
• Bath and West Counties Property Trust Ltd v Thomas
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Mangin v Inland Revenue Commissioner
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970