West (Inspector of Taxes) v O'Neill ; Same v Crossland

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Frankland v Commissioners of Inland Revenue
• Re McGuckian (No 1)

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• Mangin v Inland Revenue Commissioner
• Omar Parks Ltd v Elkington ; Ron Grundy (Melbourne) Ltd v Bonehevo

REFERS TO

• British and Beningtons Ltd v North Western Cachar Tea Company

REPORTED OPINION OF in

• [1999] BTC 32
• 71 TC 314
• 09/02/1999 Times Law Reports

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• [1999] STC 147

This document cites

• British and Beningtons Ltd v North Western Cachar Tea Company
• Re McGuckian (No 1)
• Omar Parks Ltd v Elkington ; Ron Grundy (Melbourne) Ltd v Bonehevo
• Frankland v Commissioners of Inland Revenue
• Mangin v Inland Revenue Commissioner



See all quotations

• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1994