Clayton v Gothorp

Core Citations

CONSIDERS

• Finance Act 1956 - Articles : SCH-2
• Income Tax Act 1952 - Articles : S-156
• Income Tax Act 1952 - Articles : S-458

REFERS TO

• Moorhouse (Inspector of Taxes) v Dooland
• Blakiston v Cooper

APPLIES

• Seymour v Reed
• Hochstrasser (Inspector of Taxes) v Mayes
• Laidler v Perry ; Morgan v Perry

FOLLOWS

• Edwards v Roberts

REPORTED OPINION OF in

• 47 TC 168
• [1971] 2 All ER 1311
• 69 LGR 389

[See more]

• [1971] 1 WLR 999

CONSIDERED in

• R (Morrell) v Secretary of State for Work and Pensions

This document cites

• Laidler v Perry ; Morgan v Perry
• Laidler v Perry ; Morgan v Perry
• Hochstrasser (Inspector of Taxes) v Mayes
• Moorhouse (Inspector of Taxes) v Dooland
• Herbert v McQuade



See all quotations

• Edwards v Roberts
• REV. G.N. HERBERT v J.A. MCQUADE (Surveyor of Taxes)
• Seymour v Reed
• Dracup v Radcliffe
• Blakiston v Cooper
• Cowan v Seymour
• Income Tax Act 1952
• Finance Act 1956