Contents:

• Innocent (H.M. Inspector of Taxes) v Whaddon Estates Ltd. [1982] BTC 3
• Cutmore v Leach (H.M. Inspector of Taxes). [1982] BTC 8
• Donnelly (H.M. Inspector of Taxes) v Williamson. [1982] BTC 11
• Willows v Lewis (H.M. Inspector of Taxes). [1982] BTC 18
• Bookey v Rowlands (H.M. Inspector of Taxes). [1982] BTC 21
• Beach v General Commissioners of Income Tax for Willesden and Commissioners of Inland Revenue. [1982] BTC 25
• Burman (H.M. Inspector of Taxes) v Thorn Domestic Appliances (Electrical) Ltd. [1982] BTC 31
• Ditchfield (H.M. Inspector of Taxes) v Trustees of the Orwell Share Settlement. [1982] BTC 39
• A.W. Chapman Limited v Hennessey (H.M. Inspector of Taxes). [1982] BTC 44
• Wilcock (H.M. Inspector of Taxes) v Frigate Investments Limited. [1982] BTC 49
• A.A. Watts and Others, trading as Messrs. A.A. Watts v Hart (H.M. Inspector of Taxes). [1982] BTC 53
• Inland Revenue Commissioners v Burmah Oil Company Limited. [1982] BTC 56
• Inland Revenue Commissioners v Duchess of Portland. [1982] BTC 65
• Aspden (H.M. Inspector of Taxes) v Hildesley. [1982] BTC 69
• Cairns v MacDiarmid (H.M. Inspector of Taxes). [1982] BTC 74
• Pilkington Brothers Limited v Inland Revenue Commissioners. [1982] BTC 79
• Furniss (H.M. Inspector of Taxes) v G.E. Dawson; Furniss v D.E. Dawson; Murdoch v R.S. Dawson. [1982] BTC 90
• Edwards (H.M. Inspector of Taxes) v Clinch. [1982] BTC 109
• Cooper (H.M. Inspector of Taxes) v C. & J. Clark Ltd. [1982] BTC 130
• Wicks v Firth (H.M. Inspector of Taxes); Johnson v Firth (H.M. Inspector of Taxes). [1982] BTC 134
• Bond (H.M. Inspector of Taxes) v Pickford. [1982] BTC 144
• Ockenden (H.M. Inspector of Taxes) v Mackley. [1982] BTC 151
• Williams and Others v Evans (H.M. Inspector of Taxes). [1982] BTC 155
• Cheatle v Inland Revenue Commissioners. [1982] BTC 158
• Copol Clothing Ltd. v Hindmarch (H.M. Inspector of Taxes). [1982] BTC 164
• Walker (H.M. Inspector of Taxes) v Joint Credit Card Company Ltd. [1982] BTC 168
• Potts v Inland Revenue Commissioners. [1982] BTC 175
• Inland Revenue Commissioners v Exxon Corporation. [1982] BTC 182
• Read v Rollinson (H.M. Inspector of Taxes). [1982] BTC 186
• Inland Revenue Commissioners v Scottish and Newcastle Breweries Limited. [1982] BTC 187
• Gittos v Barclay (H.M. Inspector of Taxes). [1982] BTC 197
• Martin v O’Sullivan (H.M. Inspector of Taxes). [1982] BTC 201
• Wicker v Fraser (H.M. Inspector of Taxes). [1982] BTC 203
• Cole Brothers Limited v Phillips (H.M. Inspector of Taxes). [1982] BTC 208
• Hawkins v Fuller (H.M. Inspector of Taxes). [1982] BTC 217
• Coates (HMIT) v Arndale Properties Ltd. [1982] BTC 227
• Inland Revenue Commissioners v Levy. [1982] BTC 235
• Hotter v Spackman (H.M. Inspector of Taxes). [1982] BTC 238
• Berry v Warnett (H.M. Inspector of Taxes). [1982] BTC 239
• Whitaker v Cameron (H.M. Inspector of Taxes). [1982] BTC 244
• Jeffries (H.M. Inspector of Taxes) v Stevens. [1982] BTC 251
• Bird (H.M. Inspector of Taxes) v Martland. Bird (H.M. Inspector of Taxes) v Allen. [1982] BTC 259
• Wilson & Garden Limited v Inland Revenue Commissioners. [1982] BTC 264
• Stanton (H.M. Inspector of Taxes) v Drayton Commercial Investment Company Limited. [1982] BTC 269
• Olin Energy Systems Ltd. v Scorer (H.M. Inspector of Taxes). [1982] BTC 279
• Watney Combe Reid & Co. Ltd. v Pike (H.M. Inspector of Taxes). Watneys London Ltd. v Pike (H.M. Inspector of Taxes). [1982] BTC 288
• Reed (H.M. Inspector of Taxes) v Nova Securities Ltd. [1982] BTC 300
• Irving (H.M. Inspector of Taxes) v Tesco Stores (Holdings) Limited. [1982] BTC 305
• Inland Revenue Commissioners v Pratt; Inland Revenue Commissioners v Jacombs; Inland Revenue Commissioners v Morris. [1982] BTC 319
• Inland Revenue Commissioners v W. Andrew Biggar (a firm). [1982] BTC 332
• Leeds Permanent Building Society v Proctor (H.M. Inspector of Taxes). [1982] BTC 347
• Leedale (H.M. Inspector of Taxes) v Lewis. [1982] BTC 355
• Webb (H.M. Inspector of Taxes) v Conelee Properties Ltd. [1982] BTC 368
• Inland Revenue Commissioners v Kovacs. [1982] BTC 372
• Re Hurren (a bankrupt), ex parte the Trustee v Inland Revenue Commissioners. [1982] BTC 373
• Green v Inland Revenue Commissioners. [1982] BTC 378
• Williams (H.M. Inspector of Taxes) v Bullivant. [1982] BTC 384
• Van-Arkadie (H.M. Inspector of Taxes) v Plunket. [1982] BTC 387
• Ladkarn Ltd. v McIntosh (H.M. Inspector of Taxes). [1982] BTC 391
• Glantre Engineering Ltd. v Goodhand (H.M. Inspector of Taxes). [1982] BTC 396
• Wicks v Firth (H.M. Inspector of Taxes); Johnson v Firth (H.M. Inspector of Taxes). [1982] BTC 402
• Page (H.M. Inspector of Taxes) v Lowther. [1982] BTC 410
• Clark (H.M. Inspector of Taxes) v Oceanic Contractors Incorporated. [1982] BTC 417
• George Wimpey & Co Ltd v Inland Revenue Commissioners. [1982] BTC 7003
• Inland Revenue Commissioners v Trustees of Sir John Aird’s Settlement. [1982] BTC 8003
• Cambridge Petroleum Royalties Ltd. v Inland Revenue Commissioners. [1982] BTC 8009
• Sutton District Water Company v Inland Revenue Commissioners. [1982] BTC 8014
• Inland Revenue Commissioners v Brandenburg. [1982] BTC 8019
• Egerton and Anor. v Inland Revenue Commissioners. [1982] BTC 8023
• Inland Revenue Commissioners v Trustees of Sir John Aird’s Settlement (No. 2). [1982] BTC 8026
• Inland Revenue Commissioners v Metrolands (Property Finance) Limited. [1982] BTC 8032
• Inland Revenue Commissioners v Stype Investments (Jersey) Limited, Re Clore (deceased). [1982] BTC 8039
• Cunningham and Others v Inland Revenue Commissioners. [1982] BTC 8049
• Maitland’s Trustees v Lord Advocate. [1982] BTC 8054
• Blendett Ltd. v Inland Revenue Commissioners. Quietlece Ltd. v Inland Revenue Commissioners. [1982] BTC 8059
• Lord Inglewood and Anor. v Inland Revenue Commissioners. [1982] BTC 8063
• Cowie’s Trustees, Petitioners [1982] BTC 8072
• Thomas v Inland Revenue Commissioners [1981] BTC 8078
• Inglewood v Inland Revenue Commissioners [1981] BTC 8085
• Pearson v Inland Revenue Commissioners [1980] BTC 8090
• Von Ernst & Cie SA v Inland Revenue Commissioners [1980] BTC 8104
• Pearson v Inland Revenue Commissioners [1980] BTC 8113
• Von Ernst & Cie SA & Ors v Inland Revenue Commissioners [1979] BTC 8120
• Pearson v Inland Revenue Commissioners [1979] BTC 8126
• American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue. [1982] BTC 8127