Commissioners of Inland Revenue v Miller

Core Citations

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CONSIDERS

• M'DOUGALL (Surveyor of Taxes) v SUTHERLAND
• London County Council v Attorney General
• Inland Revenue v Fry

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• Liquidator of the Consolidated Copper Company of Canada v Peddie, Company
• CORKE (Surveyor of Taxes) v FRY

REFERS TO

• Drughorn v Moore
• Inland Revenue v Sutherland

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• Mackenzie v Johnstone
• McDougall (Surveyor of Taxes) v Sutherland
• Inland Revenue v Wemyss
• Lady Miller v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v WEMYSS
• Commissioners of Inland Revenue v FARGUS
• Menzies v Solicitor of Inland Revenue
• CORKE (Surveyor of Taxes) v FRY

RESUELVE RECURSO

• Commissioners of Inland Revenue v Miller

APPROVES

• Shanks v Commissioners of Inland Revenue

REVERSES

• Commissioners of Inland Revenue v Miller

DISTINGUISHES

• Tennant v Smith

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• [1930] UKHL J0206-2
• 1930 SC HL 49
• 46 TLR 207

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• [1930] AC 222

CITED in

• Bertam v Wightman (Inspector of Taxes)
• Brander (Earl of Balfour) v HM Revenue and Customs

CONSIDERED in

• Reed v Cattermole
• Commissioners of Inland Revenue v City of London

REFERRED in

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

This document cites

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• London County Council v Attorney-General and Others
• Inland Revenue v Wemyss
• Drughorn v Moore
• CORKE (Surveyor of Taxes) v FRY
• Shanks v Commissioners of Inland Revenue



See all quotations

• Inland Revenue v Fry
• Commissioners of Inland Revenue v FARGUS
• CORKE (Surveyor of Taxes) v FRY
• Commissioners of Inland Revenue v WEMYSS
• Drughorn v Moore
• North British Railway Company Company v Greig
• Mackenzie v Johnstone
• M'DOUGALL (Surveyor of Taxes) v SUTHERLAND
• London County Council v Attorney General
• Inland Revenue v Sutherland
• Liquidator of the Consolidated Copper Company of Canada v Peddie, Company
• Milne's Trustee v Milne
• Tennant v Smith
• McDougall (Surveyor of Taxes) v Sutherland
• Johnstone v Mackenzie's Trustees
• Lady Miller v Commissioners of Inland Revenue
• Menzies v Solicitor of Inland Revenue
• Commissioners of Inland Revenue v Miller
• Income Tax Act 1918
• Lands Valuation (Scotland) Act 1857