Beare (Inspector of Taxes) v Carter

Core Citations

CONSIDERS

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

REFERS TO

• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue

CITES

• Mills v Jones (Inspector of Taxes)

REPORTED OPINION OF in

• 23 TC 353
• 56 TLR 762
• [1940] 2 KB 187

REFERRED in

• Withers (HM Inspector of Taxes) v Nethersole
• Withers (HM Inspector of Taxes) v Nethersole
• Glasson (HM Inspector of Taxes) v Rougier

This document cites

• Mills v Jones (Inspector of Taxes)
• Jones v Leeming
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Income Tax Act 1918