Abbott v Philbin (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Abbott v Philbin (Inspector of Taxes)

CONSIDERS

• Income Tax Act 1952 - Articles : SCH-9

DISTINGUISHES

• Bridges (Inspector of Taxes) v Hewitt

CONSIDERED in

• Westward Television Ltd v Hart
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• O'Connell (Inspector of Taxes) v Keleghan

REPORTED OPINION OF in

• [1959] 3 All ER 590
• [1960] CH 27
• [1959] 3 WLR 739

[See more]

• 39 TC 82

APPEAL RESOLVED in

• Abbott v Philbin (Inspector of Taxes)

CITED in

• The Queen (on the Application of DK) v The Commissioners for HM Revenue and Customs

REFERRED in

• Daniel Richard Jwanczuk v Secretary of State for Work and Pensions

This document cites

• Bridges (Inspector of Taxes) v Hewitt
• Abbott v Philbin (Inspector of Taxes)
• Income Tax Commissioners for London (City) v Gibbs
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Ede v Wilson and Cornwall



See all quotations

• Forbes's Trustees v Inland Revenue
• Tait (HM Inspector of Taxes) v Smith
• British Transport Commission v Alexander
• Bridges (Inspector of Taxes) v Hewitt
• Abbott v Philbin (Inspector of Taxes)
• Weight (HM Inspector of Taxes) v Salmon
• Tennant v Smith
• Income Tax Act 1952
• Companies Act 1948