Commissioners of Inland Revenue v Bates

Core Citations

CONSIDERS

• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• R v Furser
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus

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• Pott's Executors v Commissioners of Inland Revenue

REFERS TO

• Pott's Executors v Commissioners of Inland Revenue
• De Vigier v Commissioners of Inland Revenue
• Ayrshire Employers Mutual Insurance Association v Inland Revenue

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• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Commissioners of Inland Revenue v Bates

CONSIDERS

• Income Tax Act 1952 - Articles : S-245
• Income Tax Act 1952 - Articles : S-408
• Income Tax Act 1952 - Articles : S-411

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• Income Tax Act 1952
• Finance Act 1938
• Finance Act 1939 - Articles : S-14
• Income Tax Act 1952 - Articles : S-262

REPORTED OPINION OF in

• [1966] UKHL J1208-1
• [1967] 2 WLR 60
• [1967] 1 All ER 84

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• [1968] AC 483
• 44 TC 225

REFERRED in

• John Ang & Jega v Kulasingam a/l Sinatamby

CONSIDERED in

• Wolff v Deavin
• R (Wilkinson) v Commissioners of Inland Revenue
• Vestey v Commissioners of Inland Revenue (no 1)

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• Vestey v Commissioners of Inland Revenue (no 1)
• Emmott et Al v The Treasurer of the Commonwealth of the Bahamas et Al

This document cites

• Pott's Executors v Commissioners of Inland Revenue
• Luke v Commissioners of Inland Revenue
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Tollemache Settled Estates Trustees v Coughtrie



See all quotations

• De Vigier v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Bates
• Pott's Executors v Commissioners of Inland Revenue
• Smidth & Company v Greenwood
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• R v Furser
• Caffoor v Income Tax Commissioner
• Commissioners of Inland Revenue v Sneath
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Commissioners of Inland Revenue v Sneath
• Finance Act 1938
• Finance Act 1939
• Income Tax Act 1952
• Finance Act 1965