Commissioners of Inland Revenue v Barr

Core Citations

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DISAPPROVES

• Inland Revenue v West and Others

CONSIDERS

• WATSON BROTHERS v LOTHIAN (Surveyor of Taxes)
• ALEXANDER FERGUSON & COMPANY, Ltd v AIKIN (Surveyor of Taxes)
• Watson Brothers v Inland Revenue

REFERS TO

• Bartlett v Commissioners of Inland Revenue
• WATSON BROTHERS v LOTHIAN (Surveyor of Taxes)

CONSIDERS

• Finance Act 1926 - Articles : S-32
• Income Tax Act 1918
• Income Tax Act 1945

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• Income Tax Act 1945 - Articles : S-17

RESUELVE RECURSO

• Commissioners of Inland Revenue v Barr

APPLIES

• Bramford's Road Transport Ltd v Evans (Inspector of Taxes)
• Madras Electric Supply Corporation Ltd v Boarland

REVERSES

• Commissioners of Inland Revenue v Barr

DISTINGUISHES

• Commissioners of Inland Revenue v Francis West and Others
• Inland Revenue v West and Others

REPORTED OPINION OF in

• [1954] UKHL J0504-1
• [1954] 2 All ER 218
• 1954 SC HL 71

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• [1954] 1 WLR 792

NOT FOLLOWED in

• Bramford's Road Transport Ltd v Evans (Inspector of Taxes)
• Madras Electric Supply Corporation Ltd v Boarland

CITED in

• Peter Francis Kerr-Jarrett and Richmond William Noble v The Commissioner of Income Tax

DISTINGUISHED in

• Morgan v Tate & Lyle Ltd

This document cites

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• Madras Electric Supply Corporation Ltd v Boarland
• Madras Electric Supply Corporation Ltd v Boarland
• Commissioners of Inland Revenue v Francis West and Others
• WATSON BROTHERS v LOTHIAN (Surveyor of Taxes)
• Watson Brothers v Inland Revenue



See all quotations

• WATSON BROTHERS v LOTHIAN (Surveyor of Taxes)
• Commissioners of Inland Revenue v Barr
• Bartlett v Commissioners of Inland Revenue
• Inland Revenue v West and Others
• Bramford's Road Transport Ltd v Evans (Inspector of Taxes)
• ALEXANDER FERGUSON & COMPANY, Ltd v AIKIN (Surveyor of Taxes)
• Income Tax Act 1918
• Finance Act 1926
• Income Tax Act 1945