Buswell v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• In the Estate of Fuld, deceased (No 3); Hartley v Fuld

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Bell v Kennedy

APPLIES

• Wahl v Attorney-General (on behalf of HM)

CONSIDERS

• Income Tax Act 1952 - Articles : S-132

REPORTED OPINION OF in

• 49 TC 334
• [1974] 2 All ER 520
• [1973] STC 267

[See more]

• [1974] 1 WLR 1631

REFERRED in

• Commissioners of Inland Revenue v Bullock
• Cyganik v Agulian
• Peters Roger May v Pinder Lillian Gek Lian

CITED in

• Sofia Bheekhun v Rafida Williams and Gregory Stafford

CONSIDERED in

• Bheekhun v Williams
• Barlow Clowes International Ltd and Others v Henwood

This document cites

• Wahl v Attorney-General (on behalf of HM)
• Edwards (Inspector of Taxes) v Bairstow
• In the Estate of Fuld, deceased (No 3); Hartley v Fuld
• Bell v Kennedy
• Income Tax Act 1952