Watkis v Ashford Sparkes & Harward

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-130
• Edwards v Warmsley Henshall & Company

DISTINGUISHES

• Bentleys, Stokes & Lowless v Beeson

REFERS TO

• Hillyer v Leeks (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Prince v Mapp

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• Norman v Golder

APPLIES

• Mallalieu v Drummond

REPORTED OPINION OF in

• [1985] BTC 391
• [1985] 2 All ER 916
• 58 TC 468

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• [1985] 1 WLR 994

REFERRED in

• McLaren v Mumford (Inspector of Taxes)

CITED in

• MacKinlay v Arthur Young McClelland Moores & Company

This document cites

• Mallalieu v Drummond
• Mallalieu v Drummond
• Edwards (Inspector of Taxes) v Bairstow
• Murgatroyd v Evans-Jackson
• Edwards v Warmsley Henshall & Company



See all quotations

• Prince v Mapp
• Sargent v Barnes
• Norman v Golder
• Bowden v Russell & Russell
• Bentleys, Stokes & Lowless v Beeson
• Hillyer v Leeks (Inspector of Taxes)
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970