Commissioners of Inland Revenue v Cook

Core Citations

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CONSIDERS

• En dett port per Eliz. Taw Execut de J. Taw, Company v William Bury, le Case fuit
• North British Railway Company v Inland Revenue
• Lennard Mownt port action de Trus & le Case fuit tiel un John Sleyer ch per

REFERS TO

• Re Maclennan. Few v Byrne
• Re Pettit. Le Fevre v Pettit
• Rowan's Trustees v Rowan

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• Re Hooper
• Richmond's Trustees v Richmond
• Re Tatham, Decd

RESUELVE RECURSO

• Commissioners of Inland Revenue v Cook

APPLIES

• Hunter's Trustees v Mitchell

AFFIRMS

• Commissioners of Inland Revenue v Cook

DISTINGUISHES

• Re Jones. Jones v Jones

CONSIDERS

• Income Tax Act 1918
• Finance Act 1935 - Articles : S-19
• Finance Act 1927 - Articles : S-29

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• Income Tax Act 1918 - Articles : S-29
• Finance Act 1941 - Articles : S-25
• Income Tax Act 1918 - Articles : S-149
• Finance Act 1927 - Articles : S-39
• Finance Act 1920
• Finance Act 1927
• Finance Act 1918 - Articles : S-29

REPORTED OPINION OF in

• [1945] UKHL J0730-3
• 1945 SC HL 52
• 26 TC 489

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• [1945] 2 All ER 377
• [1946] AC 1

REFERRED in

• Re Lyons. Barclays Bank Ltd v Lyons
• Commissioners of Inland Revenue v Duncanson
• Re Vesey, deceased

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• Jefferson v Jefferson

CONSIDERED in

• Ferguson v Commissioners of Inland Revenue

This document cites

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• Re Pettit. Le Fevre v Pettit
• Re Maclennan. Few v Byrne
• Richmond's Trustees v Richmond
• Re Tatham, Decd
• En dett port per Eliz. Taw Execut de J. Taw, Company v William Bury, le Case fuit



See all quotations

• Rowan's Trustees v Rowan
• Commissioners of Inland Revenue v Cook
• Re Hooper
• Re Jones. Jones v Jones
• Hunter's Trustees v Mitchell
• Lennard Mownt port action de Trus & le Case fuit tiel un John Sleyer ch per
• North British Railway Company v Inland Revenue
• Finance Act 1918
• Income Tax Act 1918
• Finance Act 1941
• Finance Act 1920
• Appellate Jurisdiction Act 1876
• Finance Act 1927
• Finance Act 1935