Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

Core Citations

DISTINGUISHES

• Symons (HM Inspector of Taxes) v Weeks and Others (sub nom Symons (HM Inspector of Taxes) v Lord Llewelyn Davies' Personal Representative)

REFERS TO

• Whimster & Company v Commissioners of Inland Revenue
• Stephenson v Payne, Stone, Fraser & Company
• BSC Footwear Ltd v Ridgway

[See more]

• Minister of National Revenue v Anaconda American Brass Ltd

CONSIDERS

• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Sun Insurance Office v Clark
• Willingale v International Commercial Bank Ltd

APPLIES

• Vallambrosa Rubber Company Ltd v Farmer

FOLLOWS

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1993] BTC 92
• [10/02/1993] TLR 2
• [1993] STC 199

CONSIDERED in

• Smc Electronics Ltd v Akhter Computers Ltd
• Britax International GmbH v Commissioners of Inland Revenue
• Herbert Smith (A Firm) v David Stanley Honour and Another

APPEAL RESOLVED in

• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

REVERSED in

• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

This document cites

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• BSC Footwear Ltd v Ridgway
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Willingale v International Commercial Bank Ltd
• The Commissioners of Inland Revenue v Morrison



See all quotations

• Edward Collins & Sons, Ltd v The Commissioners of Inland Revenue
• Minister of National Revenue v Anaconda American Brass Ltd
• Symons (HM Inspector of Taxes) v Weeks and Others (sub nom Symons (HM Inspector of Taxes) v Lord Llewelyn Davies' Personal Representative)
• Stephenson v Payne, Stone, Fraser & Company
• Sun Insurance Office v Clark
• Vallambrosa Rubber Company Ltd v Farmer
• Whimster & Company v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970