Sharkey (HM Inspector of Taxes) v Wernher

Core Citations

CONSIDERED in

• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs
• Chetwode (Lord) v Commissioners of Inland Revenue
• Petrotim Securities Ltd v Ayres

[See more]

• Belville Holdings Ltd v Revenue Commissioners
• Gopaul Estates Ltd v Board of Inland Revenue
• Trinidad Cement Ltd The Board of Inland Revenue
• Belville Holdings Ltd v Cronin

REPORTED OPINION OF in

• 36 TC 275

This document cites

• Sharkey (Inspector of Taxes) v Wernher
• Sharkey (Inspector of Taxes) v Wernher
• LONG (HM INSPECTOR of TAXES) v BELFIELD POULTRY PRODUCTS, Ltd ((in Liquidation))
• Re Glasgow Corporation Waterworks
• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY



See all quotations

• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher
• Gresham Life Assurance Society v Styles
• Tennant v Smith
• Re a Solicitor
• Finance Act 1942
• Sale of Goods Act 1893
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1941
• Finance Act 1948
• Finance Act 1926