Archer-Shee v Garland

Core Citations

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CONSIDERS

• Singer v Williams
• Baker v Archer-Shee

REFERS TO

• Singer v Williams
• Syme v Commissioner of Taxes
• Baker v Archer-Shee

RESUELVE RECURSO

• Garland (HM Inspector of Taxes) v Archer-Shee

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918

REPORTED OPINION OF in

• [1930] UKHL J1215-1
• 47 TLR 171
• 142 LTR 447

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• 15 TC 693
• [1931] AC 212

REFERRED in

• Courtaulds Investments Ltd v Fleming
• Baron Inchyra v Jennings (Inspector of Taxes)
• Lawson v Rolfe

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• Adamson v Duncan's Exors
• Akers and Others v Samba Financial Group
• Anson v Commissioners for HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue
• Leedale v Lewis

FOLLOWED in

• Timpson's Executors v Yerbury

CITED in

• Comptroller of Stamps (Victoria) v Howard-Smith
• Federal Commissioner of Taxation v Whiting
• Ardmore Construction Ltd and another v Revenue and Customs Commissioners

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• Memec Plc v Commissioners of Inland Revenue
• R (Huitson) v HM Revenue and Customs
• Quigley v Harris

CONSIDERED in

• Memec Plc v The Commissioners of Inland Revenue
• Cpt Custodian Pty Ltd v Commissioner of State Revenue
• Kennedy v Cordia (Services) LLP

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• Rae (Inspector of Taxes) v Lazard Investment Company Ltd

APPLIED in

• Rae v Lazard Investment Company Ltd

This document cites

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• Baker v Archer-Shee
• Baker v Archer-Shee
• Singer v Williams
• Syme v Commissioner of Taxes
• Singer v Williams