How many times has [1986] STC 521 been cited?

[1986] STC 521 is cited by 2 judgment(s) in this dataset.

[1986] STC 521

· cited by 2 · influence score 12/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1986] STC 521

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — Stephen Hoey & Ors. v Commissioners for HMRC 2022-05-13
“…Some 45 years later, in Inland Revenue Commissioners v Brackett [1986] STC 521, Hoffmann J (as he then was) said at 539:…”
Cited — Stephen Hoey & Ors. v Commissioners for HMRC 2022-05-13
“…“As regards the Employer, the charge would be on his profits (see Lord Chetwode v Commissioners of Inland Revenue [1977] 1 WLR 248 and IRC v Brackett [1986] STC 521) and therefore would not include sums paid to the Trust.”…”