Contents:

• Johnson v Farquhar (HM Inspector of Taxes). [1992] BTC 3
• Leonard v Blanchard (HM Inspector of Taxes). [1992] BTC 13
• Imperial Chemical Industries plc v Colmer (HM Inspector of Taxes). [1992] BTC 20
• Hunt (HM Inspector of Taxes) v Murphy. [1992] BTC 28
• Brassington v Guthrie (HM Inspector of Taxes). [1992] BTC 34
• NAP Holdings UK Ltd v Whittles (HM Inspector of Taxes). [1992] BTC 37
• Lawson (HM Inspector of Taxes) v Brooks. [1992] BTC 53
• Figael Ltd v Fox (HM Inspector of Taxes). [1992] BTC 61
• Lord Advocate v Butt & Ors. [1992] BTC 67
• Lewis (Executor of F H Lewis) v Walters (HM Inspector of Taxes). [1992] BTC 76
• Nuttall v Barrett (HMIT). [1992] BTC 83
• Kingsley v Billingham (HM Inspector of Taxes). [1992] BTC 93
• Lewis (HM Inspector of Taxes) v Lady Rook. [1992] BTC 102
• Ensign Tankers (Leasing) Ltd v Stokes (HM Inspector of Taxes). [1992] BTC 110
• Smith (HM Inspector of Taxes) v Schofield. [1992] BTC 133
• Delapage Ltd v General Commissioners for Highbury and Inland Revenue Commissioners and related appeal. [1992] BTC 149
• Honour (HM Inspector of Taxes) v Norris. [1992] BTC 153
• Campbell Connelly & Co Ltd v Barnett (HM Inspector of Taxes). [1992] BTC 164
• Stoll v General Commissioners for High Wycombe and Inland Revenue Commissioners. [1992] BTC 174
• Walters (HM Inspector of Taxes) v Tickner. [1992] BTC 180
• Alexander v General Commissioners for Wallington and Inland Revenue Commissioners. [1992] BTC 202
• Fitzpatrick v Inland Revenue Commissioners and related appeals (No. 2). [1992] BTC 204
• Inland Revenue Commissioners v Herd. [1992] BTC 259
• Carr (HM Inspector of Taxes) v Sayer & Anor; Sayer & Anor v Carr (HM Inspector of Taxes). [1992] BTC 286
• Inland Revenue Commissioners v Wilkinson. [1992] BTC 297
• Franklin v Holmes (HM Inspector of Taxes). [1992] BTC 303
• Sheppard & Anor (as Trustees of the Woodland Trust) v Inland Revenue Commissioners. [1992] BTC 318
• Lawson (HM Inspector of Taxes) v Johnson Matthey plc. [1992] BTC 324
• R v Inland Revenue Commissioners, ex parte Mead and Cook. [1992] BTC 335
• Fielder (HMIT) v Vedlynn Ltd. [1992] BTC 347
• R v Inland Revenue Commissioners, ex parte Kaye & Anor. [1992] BTC 363
• Mairs (HM Inspector of Taxes) v Haughey. [1992] BTC 373
• Hall (HM Inspector of Taxes) v Lorimer. [1992] BTC 424
• Hunt (HM Inspector of Taxes) v Henry Quick Ltd; King (HM Inspector of Taxes) v Bridisco Ltd. [1992] BTC 440
• Booth v Mirror Group Newspapers plc. [1992] BTC 455
• O’Rourke (HMIT) v Binks. [1992] BTC 460
• Woolwich Building Society v Inland Revenue Commissioners. [1992] BTC 470
• Auckland (HM Inspector of Taxes) v PAVH (International) Ltd. [1992] BTC 518
• Commissioner of Inland Revenue (Hong Kong) v HK-TVB International Ltd [1992] BTC 524
• Collins v Addies (HM Inspector of Taxes) and related appeal. [1992] BTC 532
• C Connelly & Co v Wilbey (HM Inspector of Taxes). [1992] BTC 538
• Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd. [1992] BTC 547
• Kempton (Executrix of J Kempton) v Special Commissioners & Anor. [1992] BTC 553
• Kelsall (HM Inspector of Taxes) v Stipplechoice Ltd. [1992] BTC 569
• Pepper (HM Inspector of Taxes) v Hart and related appeals. [1992] BTC 591
• Petch v Gurney (HM Inspector of Taxes); Gurney (HM Inspector of Taxes) v Petch. [1992] BTC 620
• Beecham Group plc v Inland Revenue Commissioners. [1992] BTC 625
• Inland Revenue Commissioners v Woollen. [1992] BTC 633
• BP Oil Development Ltd v Inland Revenue Commissioners. [1992] BTC 8003
• Inland Revenue Commissioners v Stenhouse’s Trustees. [1992] BTC 8017
• Hatton v Inland Revenue Commissioners and related appeals. [1992] BTC 8024
• Guild v Inland Revenue Commissioners. [1992] BTC 8046
• Countess Fitzwilliam & Ors v Inland Revenue Commissioners. [1992] BTC 8054
• Re a Debtor No. 784 of 1991, The Debtor v Inland Revenue Commissioners and Official Receiver. [1992] BTC 8082
• Powell-Cotton v Inland Revenue Commissioners. [1992] BTC 8086
• Prudential Assurance Co Ltd v Inland Revenue Commissioners. [1992] BTC 8094