Re McGuckian (No 1)
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Re McGuckian (No 1)
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Core Citations
RESUELVE RECURSO
CONSIDERS
- Income and Corporation Taxes Act 1970 - Articles : S-478
- Commissioners of Inland Revenue v Burmah Oil Company Ltd
- Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
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DISTINGUISHES
- Getty Oil Company v Steele (Inspector of Taxes) and related appeals
- R v Kensington Income Tax Commissioners. ex parte de Polignac (Princess)
REFERS TO
- Hoare Trustees v Gardner
- Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
- Commissioners of Inland Revenue v Herdman
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VARIES
CITES
- Mangin v Inland Revenue Commissioner
- Fleming v London Produce Company Ltd
- Burford v Durkin (HMIT)
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FOLLOWS
- Bath and West Counties Property Trust Ltd v Thomas
- Dolan v O'Hara
- Petch v Gurney (Inspector of Taxes)
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REPORTED OPINION OF in
CITED in
- TC03813: Robert Rusling
- Commissioners of Inland Revenue v McGuckian
- HM Revenue and Customs v DCC Holdings (UK) Ltd
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CONSIDERED in
- R (Dixon and Another) v Secretary of State for the Environment Food and Rural Affairs
- Thomas Henry Hitch and Others v Roger Stone (hm Inspector of Taxes)
- Monarch Assurance Plc v Commissioners of Inland Revenue
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APPEAL RESOLVED in
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