Vestey v Commissioners of Inland Revenue (no 1)

Core Citations

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CONSIDERS

• Lord Herbert v Commissioners of Inland Revenue
• Philippi v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Frere

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• Vestey v Commissioners of Inland Revenue (No 2)
• Latilla Commissioners of Inland Revenue
• R v Deputy Industrial Injuries Commissioner, ex parte Amalgamated Engineering Union ; Re Dowling
• Drummond v Collins
• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Bates
• Chetwode (Lord) v Commissioners of Inland Revenue
• Lord Howard De Walden v Commissioners of Inland Revenue
• Congreve and Congreve v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Hinchy
• Bambridge v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1969
• Finance Act 1936
• Income and Corporation Taxes Act 1970 - Articles : S-A

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• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Income Tax Act 1952 - Articles : S-412
• Administration of Justice Act 1969
• Income and Corporation Taxes Act 1970 - Articles : S-478
• Finance Act 1936 - Articles : S-18
• Finance Act 1938 - Articles : S-28
• Finance Act 1969 - Articles : S-33
• Income and Corporation Taxes Act 1970 - Articles : S-115
• Finance Act 1965
• Finance Act 1972 - Articles : SCH-16
• Finance Act 1938 - Articles : S-38
• Administration of Justice Act 1969 - Articles : S-12
• Income Tax Act 1952 - Articles : S-25
• Income Tax Act 1952 - Articles : S-5
• Taxes Management Act 1970 - Articles : S-1
• Inland Revenue Regulation Act 1890 - Articles : S-1

REFERS TO

• R v National Insurance Commissioners, ex parte Hudson ; R v Secretary of State for Social Services
• Absalom v Talbot

RESUELVE RECURSO

• Vestey v Commissioners of Inland Revenue (no 1)

AFFIRMS

• Vestey v Commissioners of Inland Revenue (no 1)

REPORTED OPINION OF in

• TC Leaflet No 2757
• [1979] UKHL J1122-2
• TC Leaflet No 2757

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• [1979] 3 All ER 976
• TC Leaflet No 2757
• 54 TC 503
• [1979] 3 WLR 915
• [1980] AC 1148

CONSIDERED in

• Commissioners of Inland Revenue v Pratt
• Commissioners of Inland Revenue v Botnar
• Attorney-General (NT) and Another v Emmerson and Another

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• An Application by Lansing Bagnall and Another v Four Notices of Proposed Apportionment and Others
• R Sagemaster Plc v HM Customs and Excise
• Commissioners of Inland Revenue v Peter Geoffrey Willoughby
• Future Online Ltd v Faulds (HMIT)
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• R v Dermot Jeremy Dimsey and Another
• R (Wilkinson) v Commissioners of Inland Revenue
• Nathan Gardiner v Hertsmere Borough Council
• R v Dimsey (Dermot Jeremy) ; R v Allen (Brian Roger)
• Simpson v Northwest Regional Health Authority
• Nathan Gardiner v Hertsmere Borough Council
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Healey v Attorney General
• Sangster Bookstore Ltd v Commissioner of General Consumption Tax
• Attorney General of Guyana et Al v Gibson
• Boulevard Investments (B'dos) Ltd v Commissioner of Inland Revenue
• Commissioners of Customs and Excise v Steptoe
• Kallas and Latchoo v Chief Fire Officer
• Between The King on the Application of Infinity Broadband Ltd (Trading as C3 Pure Fibre) Appellant v The Utility Regulation and Competition Office Respondent

REFERRED in

• Commissioners of Inland Revenue v Botnar
• Vestey v Commissioners of Inland Revenue (No 2)
• Yuill v Wilson

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• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• An application by Rosaleen Dalton for Judicial Review (Northern Ireland)
• R (Esterson) v HM Revenue and Customs
• R (Sagemaster Plc) v Commissioners of Customs and Excise
• Blackburn and Anotherr v HM Revenue and Customs
• Thorpe v HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Fisher and another
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R (Edison First Power Ltd) v Central Valuation Officer
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Clark v Oceanic Contractors Inc.
• R v Commissioners of Inland Revenue, ex parte Camacq Corpn
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

DISTINGUISHED in

• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• R v Allen

CITED in

• Dunlop International AG v Pardoe (Inspector of Taxes)
• R v Commissioners of Inland Revenue, ex parte Matrix Securities Ltd
• Al-Fayed v Lord Advocate

[See more]

• R David Attfield v The London Borough of Barnet
• Scottish Widows Plc v Commissioners for HM Revenue and Customs
• R (Prudential Plc) v Special Commissioner of Income Tax
• Argyll House Developments For Judicial Review
• Fine Art Developments Plc v The Commissioners of Custom & Excise
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Austin v Southwark London Borough Council
• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd

APPLIED in

• Commissioners of Inland Revenue v Willoughby
• R (on the application of Orbital Shopping Centre Swindon Ltd) v Swindon Borough Council
• Commissioners of Inland Revenue v Willoughby

FOLLOWED in

• R (on the application of Sibley) v Revenue and Customs Commissioners
• Nathan Gardiner v Hertsmere Borough Council

This document cites

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• Commissioners of Inland Revenue v Bates
• Absalom v Talbot
• Philippi v Commissioners of Inland Revenue
• Bambridge v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Hinchy



See all quotations

• Bambridge v Commissioners of Inland Revenue
• Chetwode (Lord) v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Frere
• R v Deputy Industrial Injuries Commissioner, ex parte Amalgamated Engineering Union ; Re Dowling
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• Lord Howard De Walden v Commissioners of Inland Revenue
• R v National Insurance Commissioners, ex parte Hudson ; R v Secretary of State for Social Services
• Vestey v Commissioners of Inland Revenue (no 1)
• Congreve and Congreve v Commissioners of Inland Revenue
• Lord Herbert v Commissioners of Inland Revenue
• Drummond v Collins
• Vestey v Commissioners of Inland Revenue (No 2)
• Congreve v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Drummond v Collins
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Latilla Commissioners of Inland Revenue
• Finance Act 1938
• Income Tax Act 1952
• Finance Act 1972
• Finance Act 1965
• Finance Act 1969
• Inland Revenue Regulation Act 1890
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Administration of Justice Act 1969
• Vestey v Commissioners of Inland Revenue (no 1)