Contents:

• Inland Revenue Commissioners v Mobil North Sea Ltd. [1986] BTC 3
• Baylis (H.M. Inspector of Taxes) v Gregory and Others. [1986] BTC 22
• Chaney v. Watkis (H.M.I.T.). [1986] BTC 44
• R. v General Commissioners (Brentford Division), ex parte Chan & Ors. [1986] BTC 50
• Stevenson (H.M. Inspector of Taxes) v Wishart and Others. [1986] BTC 58
• Bray (H.M. Inspector of Taxes) v Best. [1986] BTC 73
• R. v. H.M. Inspector of Taxes, ex parte Lansing Bagnall Ltd. [1986] BTC 92
• Passant v Jackson (H.M. Inspector of Taxes). [1986] BTC 101
• Hurd v Jones (H.M. Inspector of Taxes) (Case No. 44/84). [1986] BTC 106
• Westcott (H.M.I.T.) v Woolcombers Ltd. [1986] BTC 130
• R. v H.M. Inspector of Taxes, ex parte Kissane and Another. [1986] BTC 140
• Hamblett v Godfrey (H.M. Inspector of Taxes). [1986] BTC 143
• Kirby (H.M.I.T.) v Thorn EMI plc. [1986] BTC 160
• Moore v Thompson (H.M. Inspector of Taxes). [1986] BTC 172
• Southern Pacific Insurance Company (Fiji) Limited v Commissioner of Inland Revenue (Fiji). [1986] BTC 181
• Marine Management Ltd. v Deputy Commissioner of Inland Revenue (Fiji). [1986] BTC 184
• Collard (H.M. Inspector of Taxes) v Mining & Industrial Holdings Ltd. [1986] BTC 188
• Honig and Others v Sarsfield (H.M. Inspector of Taxes). [1986] BTC 205
• Lim Foo Yong Sdn. Bhd. v Comptroller-General of Inland Revenue (Malaysia). [1986] BTC 210
• Sherdley v Sherdley. [1986] BTC 220
• National Smokeless Fuels Ltd. v Inland Revenue Commissioners. [1986] BTC 232
• Reed (H.M. Inspector of Taxes) v Young. [1986] BTC 242
• Monarch Assurance Co. Ltd. v Income Tax Special Commissioners and Inland Revenue Commissioners. [1986] BTC 248
• John & Ors. v James & Ors. [1986] BTC 261
• Board of Inland Revenue (Trinidad & Tobago) v Suite. [1986] BTC 272
• Aspin v Estill (H.M.I.T.). [1986] BTC 279
• Sun Life Assurance Company of Canada v Pearson (H.M. Inspector of Taxes); Pearson (H.M. Inspector of Taxes) v Sun Life Assurance Company of Canada. [1986] BTC 282
• Wilson v Alexander (H.M. Inspector of Taxes). [1986] BTC 301
• Khan v General Commissioners for First East Brixton and Inland Revenue Commissioners. Ather v General Commissioners for First East Brixton and Inland Revenue Commissioners. [1986] BTC 308
• Jolley v General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322
• Bye (H.M. Inspector of Taxes) v Coren & Anor. [1986] BTC 330
• Torbell Investments Ltd. v Williams (H.M. Inspector of Taxes); Whiteaway Laidlaw & Co. Ltd. v Williams (H.M. Inspector of Taxes); GUS Merchandise Corporation Ltd. v Williams (H.M. Inspector of Taxes). [1986] BTC 334
• Brittain v Gibbs (H.M. Inspector of Taxes). [1986] BTC 348
• R. v H.M. Inspector of Taxes & Anor., ex parte Lansing Bagnall Ltd. [1986] BTC 353
• Powlson (H.M. Inspector of Taxes) v Welbeck Securities Ltd. [1986] BTC 362
• Great Eastern Life Assurance Co. Ltd. v Director General of Inland Revenue (Malaysia). [1986] BTC 372
• Marson (H.M. Inspector of Taxes) v Morton and related appeals. [1986] BTC 377
• R. v Special Commissioner, ex parte Stipplechoice Ltd. [1986] BTC 388
• MacKinlay (H.M. Inspector of Taxes) v Arthur Young McClelland Moores & Co. [1986] BTC 398
• I.R. Commrs. v Brackett & related appeals. [1986] BTC 415
• Platten (H.M. Inspector of Taxes) v Brown; Brown v Platten (H.M. Inspector of Taxes). [1986] BTC 436
• Commissioner of Inland Revenue (New Zealand) v Challenge Corporation Ltd. [1986] BTC 442
• The Magnavox Electronics Company Limited (in members’ voluntary liquidation) v Hall (H.M.I.T.). [1986] BTC 455
• Lear v General Commissioners for Leek and I.R. Commrs. [1986] BTC 459
• Wardman Paul Ltd. v Kensington General Commissioners & I.R. Commrs.;Woodtrek Ltd. v Same. [1986] BTC 463
• R. v Special Commissioner, ex parte R.W. Forsyth Ltd. [1986] BTC 466
• R. v Customs and Excise Commissioners, ex parte Hedges & Butler Limited. [1986] BTC 8003
• R. v Attorney-General, ex parte Imperial Chemical Industries PLC. [1986] BTC 8,015
• Cholmondeley & Anor. v Inland Revenue Commissioners. [1986] BTC 8067
• R. v Inland Revenue Commissioners, ex parte J. Rothschild Holdings plc. [1986] BTC 8076
• BTR plc v Inland Revenue Commissioners. [1986] BTC 8081
• Mobil North Sea Ltd. v Inland Revenue Commissioners. [1986] BTC 8088