Wilcock (Inspector of Taxes) v Eve

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Finance Act 1976
• Bray v Best

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• Brumby v Milner
• Hamblett v Godfrey
• Laidler v Perry ; Morgan v Perry
• Shilton v Wilmshurst
• Wicks v Firth
• Mairs (HM Inspector of Taxes) v Haughey

CITES

• Tyrer v Smart

APPLIES

• Abbott v Philbin (Inspector of Taxes)
• Hochstrasser (Inspector of Taxes) v Mayes

CONSIDERED in

• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

REFERRED in

• Maxis Communications Berhad v Director General of Inland Revenue and Another
• Maxis Communications Berhad v Ketua Pengarah Hasil Dalam Negeri
• Charman v Revenue and Customs Commissioners

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• Barclays Bank Plc and Another v HM Revenue and Customs
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Vermilion Holdings Ltd

REPORTED OPINION OF in

• [1995] STC 18
• [07/12/1994] TLR 1
• [1994] BTC 490

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• 67 TC 223

DISTINGUISHED in

• ABB v Comptroller of Income Tax

This document cites

• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Abbott v Philbin (Inspector of Taxes)
• Brumby v Milner
• Wicks v Firth
• Laidler v Perry ; Morgan v Perry



See all quotations

• Brumby v Milner
• Hamblett v Godfrey
• Bray v Best
• Wicks v Firth
• Bray v Best
• Laidler v Perry ; Morgan v Perry
• Shilton v Wilmshurst
• Hochstrasser (Inspector of Taxes) v Mayes
• Hamblett v Godfrey
• Bird and Others v Commissioners of Inland Revenue. Breams Nominees Ltd and Another v Commissioners of Inland Revenue. Harley (H.M.I.T.) v Ilmarish Investments Ltd
• Bird v Martland
• Mairs (HM Inspector of Taxes) v Haughey
• Tyrer v Smart
• Income and Corporation Taxes Act 1988
• Finance Act 1986
• Finance Act 1976
• Finance Act 1980
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970