Commissioners of Inland Revenue v Jackson

Core Citations

APPLIES

• Pinson v Lloyds and National Provincial Foreign Bank Ltd

DISTINGUISHES

• Duke's Court Estates Ltd v Associated British Engineering Ltd

CONSIDERS

• Income Tax Act 1952 - Articles : S-19
• Income Tax Act 1952 - Articles : S-232

REPORTED OPINION OF in

• [1960] 1 WLR 873
• [1960] 3 All ER 31
• 39 TC 357

CONSIDERED in

• Brown v Commissioner of Income Tax

REFERRED in

• Nagase Singapore Pte Ltd v Ching Kai Huat

This document cites

• Pinson v Lloyds and National Provincial Foreign Bank Ltd
• Duke's Court Estates Ltd v Associated British Engineering Ltd
• Income Tax Act 1952
• Finance Act 1922
• Finance Act 1927