Calvert (Inspector of Taxes) v Wainwright

Core Citations

CONSIDERS

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

REFERS TO

• Re Strong
• Herbert v McQuade
• Blakiston v Cooper

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• Seymour v Reed
• Beynon (HM Inspector of Taxes) v Thorpe
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)

REPORTED OPINION OF in

• [1947] 1 All ER 282
• 63 TLR 199
• [1947] KB 526

REFERRED in

• Revenue and Customs Commissioners v Knowledgepoint 360 Group Ltd
• Federal Commissioner of Taxation v Dixon
• White v Franklin

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• Bridges (Inspector of Taxes) v Hewitt
• ABB v Comptroller of Income Tax
• Hotel Biltmore and Others v Central Provident Fund Board

CITED in

• McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same
• Booth v Mirror Group Newspapers Plc
• Shilton v Wilmshurst

DISTINGUISHED in

• The Squatting Investment Company Ltd v Federal Commissioner of Taxation

FOLLOWED in

• Comptroller-General of Inland Revenue, Malaysia v T

CONSIDERED in

• Antigua Workers Union v Geo W. Bennet Bryson and Company Ltd
• Antigua Workers Union Appellant v Geo W. Bennett Bryson & Company Ltd [ECSC]