Wannell v Rothwell (Inspector of Taxes)

Core Citations

REFERS TO

• Cooper v C & J Clark Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Emanuel (Lewis) & Son Ltd v White

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• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

CONSIDERS

• Graham v Green

CITES

• Salt v Chamberlain

CITED in

• TC03545: Acornwood LLP and related appeals

REPORTED OPINION OF in

• [1996] STC 450
• [11/04/1996] TLR 6
• [1996] BTC 214

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• 68 TC 719

CONSIDERED in

• David McClean and Others v Andrew Thornhill QC

REFERRED in

• David McClean and Others v Andrew Thornhill KC
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

This document cites

• Wisdom v Chamberlain
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Edwards (Inspector of Taxes) v Bairstow
• Eames v Stepnell Propertied Ltd
• Graham v Green



See all quotations

• Marson v Morton
• Salt v Chamberlain
• Johnston v Heath
• Cooper v C & J Clark Ltd
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Emanuel (Lewis) & Son Ltd v White
• (1) Cooper (HM Inspector of Taxes) v Stubbs
• Graham v Green (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Finance Act 1960
• Finance Act 1978
• Finance Act 1984
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970