Wicks v Firth

Core Citations

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CONSIDERS

• Hochstrasser (HM Inspector of Taxes) v Mayes
• Stedeford (HM Inspector of Taxes) v Beloe

REFERS TO

• Hochstrasser (Inspector of Taxes) v Mayes
• Stedeford (Inspector of Taxes) v Beloe

RESUELVE RECURSO

• Wicks v Firth

CONSIDERS

• Finance Act 1976 - Articles : S-61
• Finance Act 1976 - Articles : S-72
• Income and Corporation Taxes Act 1970 - Articles : S-375

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• Finance Act 1976
• Finance Act 1920
• Finance Act 1920 - Articles : S-28

REFERRED in

• Dunlop International AG v Pardoe (Inspector of Taxes)
• Charman v Revenue and Customs Commissioners

CITED in

• R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd

CONSIDERED in

• Wilcock (Inspector of Taxes) v Eve
• Wilson (HM Inspector of Taxes) v Clayton
• Wilson (HM Inspector of Taxes) v Clayton

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• Sangster Bookstore Ltd v Commissioner of General Consumption Tax

REPORTED OPINION OF in

• [1982] 2 All ER 9
• [1982] BTC 134
• [1982] 2 WLR 208

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• [1982] CH 355

APPEAL RESOLVED in

• Wicks v Firth

APPLIED in

• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

This document cites

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• Stedeford (Inspector of Taxes) v Beloe
• Hochstrasser (Inspector of Taxes) v Mayes
• Hochstrasser (HM Inspector of Taxes) v Mayes
• Stedeford (HM Inspector of Taxes) v Beloe
• Finance Act 1976



See all quotations

• Finance Act 1920
• Income and Corporation Taxes Act 1970