Bertam v Wightman (Inspector of Taxes)

Core Citations

CONSIDERS

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

DISTINGUISHES

• Hill v Gregory

CITES

• Commissioners of Inland Revenue v Miller
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

[See more]

• R v St. Pancras Assessment Committee
• Commissioners of Inland Revenue v WEMYSS
• Tennant v Smith
• Liverpool Corporation v Chorley Union Assessment Committee
• R v Occupiers of St. Luke's Hospital
• Back v Daniels

REPORTED OPINION OF in

• 52 TLR 570
• [1936] 2 KB 521

CITED in

• Thorley v Payne