Blackwell (HM Inspector of Taxes) v Mills

Core Citations

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• [1945] 2 All ER 655
• 26 TC 468

APPLIED in

• Lupton v Potts

CONSIDERED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

CITED in

• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

REFERRED in

• HM Revenue and Customs v Banerjee (No 2)
• HM Revenue and Customs v Decadt
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

DISTINGUISHED in

• HM Revenue and Customs v Banerjee (No 2)

This document cites

• Income Tax Act 1918