Shepherd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• COOPER (Surveyor of Taxes) v CADWALADER

RESUELVE RECURSO

• Shepherd v Commissioners of Inland Revenue

AFFIRMS

• Shepherd v Commissioners of Inland Revenue

CONSIDERS

• Taxes Management Act 1970 - Articles : S-56A
• Income and Corporation Taxes Act 1988 - Articles : S-336

REPORTED OPINION OF in

• [2006] STC 1821
• [2006] All ER D 191 May

CONSIDERED in

• HM Revenue and Customs v Grace

This document cites

• COOPER (Surveyor of Taxes) v CADWALADER
• Shepherd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970