Walters (Inspector of Taxes) v Tickner

Core Citations

RESUELVE RECURSO

• Walters (Inspector of Taxes) v Tickner

REFERS TO

• Pepper (Inspector of Taxes) v Hart

AFFIRMS

• Walters (Inspector of Taxes) v Tickner

REPORTED OPINION OF in

• [1993] BTC 379
• 66 TC 174
• 13/07/1993 Times Law Reports

FOLLOWED in

• Derek William Hankinson v HM Revenue and Customs

This document cites

• Pepper (Inspector of Taxes) v Hart
• Whitney v Commissioners of Inland Revenue
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Mitchell and Edon v Ross
• Walters (Inspector of Taxes) v Tickner



See all quotations

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1961