Commissioners of Inland Revenue v Lysaght

Core Citations

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CONSIDERS

• Cooper (Inspector of Taxes) v Stubbs
• Smith v Lion Brewery Company
• BAYARD BROWN v BURT (Surveyor of Taxes)

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• Malcolm v Lockhart
• Pickles v Foulsham (HM Inspector of Taxes)

RESUELVE RECURSO

• Commissioners of Inland Revenue v Lysaght

CONSIDERS

• Income Tax Act 1918 - Articles : S-46
• Income Tax Act 1918
• Finance Act 1924 - Articles : S-27

REPORTED OPINION OF in

• [1928] UKHL J0309-1
• 13 TC 511
• 44 TLR 374

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• [1928] All ER Rep 575
• [1928] AC 234

CONSIDERED in

• Hafza v Director-General of Social Security
• Stransky v Stransky
• Logue v Hansen Technologies Ltd

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• Arthur v Revenue and Customs Commissioners
• Ansell Roofing Ltd v Economic Development Committee
• Yan v Minister of Internal Affairs
• Reynolds Jamaica Mines Ltd v Attorney General
• Schurman v Minister of Immigration
• HM Revenue and Customs v Grace
• Payne v Attorney General

REFERRED in

• Cicutti v Suffolk County Council
• Re Taylor; ex parte Natwest Australia Bank Ltd
• Dr AH Tuczka v HM Revenue and Customs (TC00366)

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• Watson v Federal Commissioner of Taxation
• Entry certificate officer, Bombay v Joshi
• Da Costa v R
• Clarke v Insurance Office of Australia Ltd
• Portec (U.K.) Ltd v Mogensen
• Palaniappa Chettiar, Re the estate of
• Thai Hwa Realty Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (1997) MSTC 3, 612;
• MY v Comptroller-General of Inland Revenue
• MY v Comptroller General of Inland Revenue (1950-1985) MSTC 127;
• Re AB Ltd (1950-1985) MSTC 465;
• Neary v Service Children's Education
• Raju Rajaram Pillai (t/a Dhanveer Enterprise) v MMC Power Sdn Bhd
• Worcestershire County Council v Secretary of State for Health and Social Care
• R Sunderland City Council v South Tyneside Council Sf and Another
• R (on the application of Cornwall Council) v Secretary of State for Health
• Sang Youl Kim v Sungmo Lee
• R (A) v Secretary of State for Health
• HM Revenue and Customs v Grace
• Re Dunne (a bankrupt)
• Cherney v Deripaska (No 2)
• Deutsche Bank A.G. v Murtagh
• Mark v Mark
• R v Eastleigh Borough Council, ex parte Betts
• R v Barnet London Borough Council, ex parte Nilish Shah
• Nessa v Chief Adjudication Officer

CITED in

• TC03022: Stephen Norman Rumbelow and another
• Re Adoption Application 52/1951
• Bank of Western Australia Ltd v Kwok

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• Re Adoption Application No 77/88
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• Re Mackenzie
• Wheeler v Wheeler
• Ansell Roofing Ltd v States of Jersey Economic
• R (on the application of Davies and another) v HM Revenue and Customs
• B.B. Energy (Gulf) DMCC v Mohammed Hussein Al Amoudi
• Peremptory Return Order, A
• Deane v Deane
• Barnes (Kidson) v City of Kingston Cooperative Credit Union Ltd
• Kevin Moore v Symsure Ltd
• Chubb European Group SE v The Health Insurance Authority
• Symsure Ltd v Kevin Moore
• Amanda Magret Landsberg and Eben Arnoldis Breetzke v Road Safety Authority, The Minister for Transport, Tourism and Sport the Attorney General Ireland
• Shurendy Adelson Quant v Minister of National Security and Attorney General

DISTINGUISHED in

• Dvorani v Minister for Immigration and Multicultural Affairs
• High Tech International AG v Deripaska

APPLIED in

• Reed v Clark
• Re P-J (Abduction: Habitual Residence: Consent)
• R v Barnet London Borough Council, ex parte Nilish Shah

FOLLOWED in

• Comptroller of Income Tax; HLB
• Lee Mei-Chih v Chang Kuo-Yuan

This document cites

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• Cooper (Inspector of Taxes) v Stubbs
• Pickles v Foulsham (HM Inspector of Taxes)
• Smith v Lion Brewery Company
• BAYARD BROWN v BURT (Surveyor of Taxes)
• Smith v Lion Brewery Company



See all quotations

• Malcolm v Lockhart
• Income Tax Act 1918
• Finance Act 1924