Brown v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Dale v Commissioners of Inland Revenue
• Nelson v Dahl
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus

RESUELVE RECURSO

• Brown v Commissioners of Inland Revenue

APPLIES

• Dale v Commissioners of Inland Revenue

AFFIRMS

• Brown v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-123
• Income Tax Act 1952 - Articles : S-148
• Income Tax Act 1952 - Articles : S-525

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• Income Tax Act 1952

REPORTED OPINION OF in

• [1964] UKHL J0728-4
• [1964] 3 All ER 119
• 1964 SC HL 180

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• [1964] 3 WLR 511
• 42 TC 42
• [1965] AC 244

APPLIED in

• Aplin v White

REFERRED in

• Jones (Gresford) v General Legal Council ex parte Owen Ferron
• Fortisbank Sa and Trenwick International Ltd and Others
• Daly v Sydney Stock Exchange Ltd

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• Burt v Claude Cousins & Company Ltd

CONSIDERED in

• Inland Revenue Commissioner v Armstrong and Others
• Cunliffe-Owen v Teather & Greenwood
• Stephen Keith Preen and Ross Walter Dymock Forsyth v ex parte

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• Steven Anthony Pearson and Others v Lehman Brothers Finance SA and Others
• National Insurance Board v Clico Investments Bank Ltd and Trinidad and Tobago Securities Exchange Commission
• Re Ahmed & Company
• Commissioner of Inland Revenue v Armstrong et Al

CITED in

• Potters v Loppert
• Northend v White & Leonard and Corbin Greener
• Crema v Cenkos Securities Plc

FOLLOWED in

• P.O. Cahill v Patrick O'Driscoll, Michael O'Driscoll and William F. O'Driscoll
• P.O. Cahill v Patrick O'Driscoll, Michael O'Driscoll and William F. O'Driscoll

This document cites

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• Dale v Commissioners of Inland Revenue
• Martin v Commissioners of Inland Revenue
• Brown v Commissioners of Inland Revenue
• Inland Revenue v A and B
• Bank of Chettinad Ltd of Colombo v Comrs. of Income Tax Colombo



See all quotations

• Dale v Commissioners of Inland Revenue
• Dale v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Sneath
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Nelson v Dahl
• Commissioners of Inland Revenue v Sneath
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1948