Cooper (Inspector of Taxes) v Stubbs

Core Citations

RESUELVE RECURSO

• Cooper (Inspector of Taxes) v Stubbs

REPORTED OPINION OF in

• 41 TLR 614
• 10 TC 29
• [1925] 2 KB 753

REFERRED in

• Whyte v Clancy (HM Inspector of Taxes)
• Pepper (Inspector of Taxes) v Daffurn
• UHG v Director General of Inland Revenue (1950-1985) MSTC 145;

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• Macphail & Company (Ipoh) Ltd v Oam Parkash
• Hakki v Secretary of State for Work and Pensions
• Commissioners of Inland Revenue v Forth Conservancy Board

CITED in

• Visy Industries USA Pty Ltd v Commissioner of Taxation
• Philippi v Commissioners of Inland Revenue
• Smith Barry v Cordy

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• Lawson v Johnson Matthey Plc

DISTINGUISHED in

• Clarke v British Telecom Pension Scheme Trustees
• Jones v Leeming
• Jones v Leeming

FOLLOWED in

• Townsend (HM Inspector of Taxes) v Grundy

CONSIDERED in

• Partridge and Another v Building Disputes Tribunal and Another
• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• Commissioners of Inland Revenue v Lysaght

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• Edwards (Inspector of Taxes) v Bairstow