Commissioners of Inland Revenue v Pearlberg

Core Citations

CONSIDERS

• Finance Act 1942 - Articles : SCH-10
• Finance Act 1941 - Articles : S-12
• Finance Act 1941 - Articles : SCH-1

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• Income Tax Act 1918 - Articles : S-169
• Income Tax Act 1918 - Articles : SCH-1
• Finance Act 1942

REFERRED in

• Commissioners of Customs and Excise v Holvey
• R v Epping and Harlow General Comrs.ex parte Goldstraw
• HM Revenue and Customs v Rogers

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• Pawlowski (Collector of Taxes) v Dunnington

CONSIDERED in

• Debtor, A v Commissioners of Inland Revenue
• The Attorney General v Byrne
• Bata Shoe Company Guyana, Ltd et Al v Commissioner of Inland Revenue and Attorney General Diamond Liquors Ltd et Al v The Commissioner of Inland Revenue and Attorney General

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• Commissioners of Inland Revenue v John Gordon Wilkinson
• Pawlowski (Collector of Taxes) (Claimant/Appellant) v Dunnington
• Orakpo v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Ikechukwu Ifoloma Orakpo
• Commissioners of Inland Revenue v Aken
• Liner Diner (1968) Ltd & E.S. Campbell & Company (1968) Ltd v The Commissioner of Income Tax
• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs

FOLLOWED in

• Commissioners of Inland Revenue v Soul
• Government of Malaysia v Sarawak Properties Sdn Bhd

RELIED UPON in

• The Commissioners of HM Revenue and Customs (Petitioner/Respondent) v Andrew William Harris (Debtor/Appellant)

CITED in

• Lindum Construction Company Ltd v Office of Fair Trading
• HM Revenue & Customs Commissioners v John Patrick Walsh

REPORTED OPINION OF in

• [1953] 1 WLR 331
• [1953] 1 All ER 388

This document cites

• Finance Act 1942
• Income Tax Act 1918
• Finance Act 1941