Richardson v Worrall

Core Citations

APPLIES

• Heaton v Bell

REPORTED OPINION OF in

• [1985] BTC 508
• 58 TC 642
• [1985] STC 693

CONSIDERED in

• Re Charge Card Services Ltd
• Commissioners of Customs and Excise v Diners Club Ltd

CITED in

• Commissioners of Customs and Excise v Diners Club Ltd

This document cites

• Esso Petroleum Company Ltd v Commissioners of Customs and Excise
• Heaton v Bell
• North British Railway Company v Scott
• Abbott v Philbin (Inspector of Taxes)
• Brumby v Milner



See all quotations

• R v Lambie
• Hartland v Diggines (Inspector of Taxes)
• Hochstrasser (Inspector of Taxes) v Mayes
• Wilkins v Rogerson
• Nicoll (HM Inspector of Taxes) v Austin
• Heaton v Bell
• Tennant v Smith
• Finance Act 1976
• Finance Act 1981
• Income and Corporation Taxes Act 1970
• Finance Act 1982