Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

Core Citations

CITES

• Blackwell (HM Inspector of Taxes) v Mills
• Simpson v Tate
• Ricketts v Colquhoun

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• Nolder v Walters
• Lomax v Newton
• Elwood v Utitz
• Pook v Owen
• Taylor v Provan
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Brown v Bullock
• Humbles v Brooks
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Griffiths (Inspector of Taxes) v Mockler

REPORTED OPINION OF in

• [1994] 1 LRC 580

This document cites

• Taylor v Provan
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Brown v Bullock
• Pook v Owen



See all quotations

• Griffiths (Inspector of Taxes) v Mockler
• Humbles v Brooks
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Lomax v Newton
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Simpson v Tate
• Elwood v Utitz
• Blackwell (HM Inspector of Taxes) v Mills
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Nolder v Walters
• Ricketts v Colquhoun