Collins v Fraser

Core Citations

CONSIDERS

• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-83

REFERS TO

• Back v Daniels
• Lord Glanely v Wightman (Inspector of Taxes)
• Inland Revenue v Williamson Brothers

[See more]

• Christie v Davies (HM Inspector of Taxes)

APPLIES

• Commissioners of Inland Revenue v Williamson Brothers

REPORTED OPINION OF in

• 46 TC 143
• [1969] 3 All ER 524
• [1969] 1 WLR 823

This document cites

• Lord Glanely v Wightman (Inspector of Taxes)
• Sharkey (Inspector of Taxes) v Wernher
• Back v Daniels
• Inland Revenue v Williamson Brothers
• Christie v Davies (HM Inspector of Taxes)



See all quotations

• Commissioners of Inland Revenue v Williamson Brothers
• Income Tax Act 1952