Barron (Inspector of Taxes) v Littman

Core Citations

RESUELVE RECURSO

• Barron (Inspector of Taxes) v Littman

CONSIDERS

• Finance Act 1940 - Articles : S-15
• Finance Act 1927 - Articles : S-27
• Income Tax Act 1918 - Articles : SCH-1

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• Income Tax Act 1918
• Finance Act 1927
• Finance Act 1940

CITES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Ryall v Hoare; Ryall v Honeywill

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• Lyons v Cowcher (HM Inspector of Taxes)
• Harling (Inspector of Taxes) v Celynen Collieries Workmen's Institute
• Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd

REFERRED in

• Hamdan bin Abdul Hamid @ Hamid bin Abdul Rahman v Ketua Pengarah Hasil Dalam Negeri
• Galaxy Energy Technologies Sdn Bhd v Timbalan Pemungut Duti Setem, Malaysia
• Ketua Pengarah Hasil Dalam Negeri v Kualiti Alam Sdn Bhd

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• Galaxy Energy Technologies Sdn Bhd v Deputy Collector of Stamp Duty, Malaysia

CONSIDERED in

• Commissioners of Customs and Excise Wellington Private Hospital and Another St Martins Hospital Ltd and Another British United Provident Association and Another Commissioners for Customs & Excise and Another British United Provident Association
• Comptroller of Taxes v Stephen Atherley
• Sangster Bookstore Ltd v Commissioner of General Consumption Tax

APPEAL RESOLVED in

• Barron (Inspector of Taxes) v Littman

REPORTED OPINION OF in

• [1951] 2 All ER 393
• 2 TLR 323
• [1951] CH 993

CITED in

• Hughes v Income Tax Commissioner
• PR v Income Tax Commissioner