Chetwode (Lord) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Frere

REFERS TO

• Commissioners of Inland Revenue v Frere

RESUELVE RECURSO

• Chetwode (Lord) v Commissioners of Inland Revenue

CITES

• Latilla v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1962 - Articles : S-16
• Income Tax Act 1952 - Articles : S-412
• Income Tax Act 1952

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• Income and Corporation Taxes Act 1970 - Articles : S-304
• Income Tax Act 1952 - Articles : S-1

REPORTED OPINION OF in

• [1977] UKHL J0216-1
• [1977] 1 All ER 638
• 51 TC 647

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• [1977] STC 64
• [1977] TR 11
• [1977] 121 SJ 172
• [1977] 1 WLR 248

REFERRED in

• Commissioners of Inland Revenue v Herd
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

CITED in

• Navan Carpets Ltd v Ó Culacháin (Inspector of Taxes)
• O’Kane’s (Nadine) Application

CONSIDERED in

• Howell and Another v Trippier (Inspector of Taxes)
• Louis Fitzgerald v Revenue Commissioners

This document cites

• Commissioners of Inland Revenue v Frere
• Commissioners of Inland Revenue v Frere
• Latilla v Commissioners of Inland Revenue
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970