Back (Inspector of Taxes) v Whitlock

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1
• Finance Act 1926 - Articles : S-29

REFERS TO

• Ormond Investment Company v Betts

FOLLOWS

• Fry (Inspector of Taxes) v Burma Corporation Ltd

REPORTED OPINION OF in

• 48 TLR 289
• [1932] 1 KB 747

REFERRED in

• Carter v Sharon

CITED in

• Elmhirst v Commissioners of Inland Revenue