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James S Moffat v Revenue & Customs

[2006] UKSPC SPC00538

United Kingdom Special Commissioners of Income Tax

United Kingdom

27th April, 2006

Legislation Cited

Legislation Name	Provision
Finance Act 1938
Finance Act 1994	s9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Allum v Marsh (Inspector of Taxes)	[2005] STC (SCD) 191		United Kingdom	circa 2005			2
Dunk v Havant General Commissioners and Commissioners of Inland Revenue	(1976) 51 Tax Cas 519		United Kingdom	circa 1976			3
Commissioners of Inland Revenue v Morton	[1941] SC 467		United Kingdom - Scotland	circa 1941			2
Commissioners of Inland Revenue v Payne	(1940) 23 Tax Cas 610		United Kingdom	circa 1940			12

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