Sainsbury (J.) Plc v O'Connor

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Finance Act 1973 - Articles : S-28
• Wood Preservation Ltd v Prior

[See more]

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1990] BTC 363
• 1990 TC Leaflet No 3233
• [1990] STC 516

CONSIDERED in

• Citicorp Trustee Company Ltd v Barclays Bank Plc and Others and Others
• Philip Morris Products Inc. and Another v rothmans International Enterprises Ltd and Another
• George Michael Harrison (Appellant (Plaintiff) v Barry John Thompson and Another (Respondents

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• Patrick Wong and Anor v Willem Van Vlymen and Others
• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Michaels and Another v Harley House (Marylebone) Ltd
• Mehta v Viking River Cruises Ltd [SC Comm (Bda)]

APPEAL RESOLVED in

• Sainsbury (J.) Plc v O'Connor

AFFIRMED in

• Sainsbury (J.) Plc v O'Connor

This document cites

• Wood Preservation Ltd v Prior
• Ayerst v C. & K. (Construction) Ltd
• Leigh Spinners Ltd v Commissioners of Inland Revenue
• Parway Estates Ltd v Commissioners of Inland Revenue (Note)
• Commissioners of Inland Revenue v Ufitec Group Ltd



See all quotations

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1973
• Income and Corporation Taxes Act 1970