Commissioners of Inland Revenue v Mills (Hayley)

Core Citations

---

CONSIDERS

• Commissioners of Inland Revenue v PRINCE-SMITH

CONSIDERS

• Finance Act 1936 - Articles : S-21
• Income Tax Act 1952 - Articles : S-405
• Income Tax Act 1952 - Articles : S-409

[See more]

• Income Tax Act 1952 - Articles : S-411

REFERS TO

• De Francesco v Barnum
• Copeman (Inspector of Taxes) v Coleman, for Coleman Minors

RESUELVE RECURSO

• Commissioners of Inland Revenue v Mills (Hayley)

APPLIES

• Crossland v Hawkins

REVERSES

• Industrial Development Consultants Ltd v Cooley

REPORTED OPINION OF in

• [1974] UKHL J0212-1
• [1974] STC 130
• [1974] 1 All ER 722

[See more]

• [1974] 2 WLR 325
• [1975] AC 38

CONSIDERED in

• Jones v Garnett (Inspector of Taxes)
• Sherdley v Sherdley
• Strout et Al v Baker et Al

REFERRED in

• Wilover Nominees Ltd v Commissioners of Inland Revenue

CITED in

• Credit Suisse International v Stichting Vestia Groep
• Bruce Baker v The British Boxing Board of Control

This document cites

---

• Crossland v Hawkins
• De Francesco v Barnum
• Industrial Development Consultants Ltd v Cooley
• Commissioners of Inland Revenue v PRINCE-SMITH
• Copeman (Inspector of Taxes) v Coleman, for Coleman Minors



See all quotations

• Income Tax Act 1952
• Finance Act 1936
• Appellate Jurisdiction Act 1876