Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
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Core Citations
CONSIDERS
- Commissioners of Inland Revenue v Wesleyan and General Assurance Society
- Commissioners of Inland Revenue v Plummer
- Stirling Maxwell's Trustees v Kirkintilloch Police Commissioners
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CONSIDERS
- Income Tax Act 1952
- Finance Act 1965 - Articles : S-25
- Finance Act 1965 - Articles : S-42
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REFERS TO
RESUELVE RECURSO
APPLIES
- Chamberlain v Commissioners of Inland Revenue
- Commissioners of Inland Revenue v Wesleyan and General Assurance Society
- Commissioners of Inland Revenue v Plummer
CITES
REPORTED OPINION OF in
CITED in
- Satinder Pal Singh v (1) Bhupinder Singh Anand (2) Joginder Kaur Anand (3) Joginder Pal Singh (4) Harjot Singh Anand
- Icebreaker 1 LLP v HMRC
- Commissioners of Customs and Excise v Faith Construction Ltd
REFERRED in
- Griffin v Citibank Investments Ltd
- Carreras Group Ltd v Stamp Commissioner
- Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
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DISTINGUISHED in
CONSIDERED in
- Jones v Garnett (Inspector of Taxes)
- Bowman Ellbeck (HM Inspector of Taxes) (Appellant) (Respondent) Denis Martin Edward Rawling (Respondent) (Appellant)
- Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
APPEAL RESOLVED in
