Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue v Payne
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Church Comrs. for England

CONSIDERS

• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1965 - Articles : S-42

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• Income Tax Act 1952 - Articles : S-41
• Income Tax Act 1952 - Articles : S-411

REFERS TO

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society

RESUELVE RECURSO

• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)

APPLIES

• Commissioners of Inland Revenue v Plummer

CITES

• Chamberlain v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v MORTON

REPORTED OPINION OF in

• [1980] UKHL J1211-2
• 54 TC 311
• [1981] 1 All ER 189

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• [1981] 2 WLR 14
• [1981] AC 533

CITED in

• Re McGuckian (No 1)
• TC03188: P Donovan and related appeal
• Commissioners of Inland Revenue v McGuckian

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• Arif v Anwar and another
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Scottish Provident Institution

APPLIED in

• Commissioners of Inland Revenue v Levy

CONSIDERED in

• Jones v Garnett (Inspector of Taxes)
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Jones v Garnett (Inspector of Taxes)

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• Carreras Group Ltd v Stamp Commissioner
• Furniss v Dawson; Murdoch v Dawson
• Re McGuckian (No 1)
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• SATINDER PAL SINGH v Bhupinder Singh Anand and Others
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Eilbeck (Inspector of Taxes) v Rawling
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REFERRED in

• Andrew Chappell v The Commissioners for HM Revenue and Customs
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same

This document cites

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• Commissioners of Inland Revenue v Plummer
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Church Comrs. for England
• Chamberlain v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society



See all quotations

• Commissioners of Inland Revenue v Payne
• Commissioners of Inland Revenue v MORTON
• Income Tax Act 1952
• Finance Act 1965
• Federal Cases - Tiller v. Atlantic Coast Line Co