Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

Core Citations

RESUELVE RECURSO

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988
• Earlspring Properties Ltd v Guest (Inspector of Taxes)

REFERS TO

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association

APPLIES

• Aproline Ltd v Littlejohn

REPORTED OPINION OF in

• [1998] BTC 277
• 72 TC 739
• [1998] STC 814

[See more]

• [25/07/1998] TLR 2

REFERRED in

• White v Herefordshire Council
• O’Brien v Ministry of Justice (formerly Department of Constitutional Affairs) (No 1)
• R (Crouch) v South Birmingham Primary Care Trust and Another

[See more]

• Ahmed Iram Ishtiaq v Secretary of State for the Home Department
• Johnston Publishing (North) Ltd v HM Revenue and Customs

CITED in

• Greenbank Holidays Ltd v HM Revenue and Customs
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs

CONSIDERED in

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Johnston Publishing (North) Ltd v HM Revenue and Customs
• R v Evans (Dorothy Gertrude)

APPEAL RESOLVED in

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

This document cites

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Aproline Ltd v Littlejohn
• Centaur Clothes Group Ltd v Walker
• Earlspring Properties Ltd v Guest (Inspector of Taxes)
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association



See all quotations

• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970