Richardson (Inspector of Taxes) v Delaney

Core Citations

CONSIDERS

• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Dale v de Soissons

REPORTED OPINION OF in

• [2001] BTC 392
• [2001] STC 1328
• [2001] IRLR 663

[See more]

• [11/07/2001] TLR 3

REFERRED in

• Fuchs v Commissioner of Inland Revenue

CONSIDERED in

• SCA Packaging Ltd v HM Customs & Excise

This document cites

• Abrahams v Performing Rights Society Ltd
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Delaney v Staples (trading as De Montfort Recruitment)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)



See all quotations

• Dale (HM Inspector of Taxes) v de Soissons
• Dale v de Soissons
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Income and Corporation Taxes Act 1988