Baron Inchyra v Jennings (Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123
• Income Tax Act 1952 - Articles : S-134

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• Rae v Lazard Investment Company Ltd

DISTINGUISHES

• Hart (Inspector of Taxes) v Sangster

REFERS TO

• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Archer-Shee v Garland
• Brodie's Trustees v Commissioners of Inland Revenue

APPLIES

• Associated Insulation Products Ltd v Golder
• Jackson's Trustees v Commissioners of Inland Revenue
• Postlethwaite v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1965] 3 WLR 166
• 42 TC 388
• [1965] 2 All ER 714

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• [1966] CH 37

REFERRED in

• First Nationwide v HM Revenue and Customs
• Lawson v Rolfe

This document cites

• Hart (Inspector of Taxes) v Sangster
• Archer-Shee v Garland
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Brodie's Trustees v Commissioners of Inland Revenue



See all quotations

• Associated Insulation Products Ltd v Golder
• Postlethwaite v Commissioners of Inland Revenue
• Rae v Lazard Investment Company Ltd
• Jackson's Trustees v Commissioners of Inland Revenue
• Income Tax Act 1952