Cowan v Seymour

Core Citations

RESUELVE RECURSO

CONSIDERS

• Income Tax Act 1853 - Articles : S-II

REVERSES

REPORTED OPINION OF in

• 7 TC 372
• 36 TLR 155
• [1920] 1 KB 500

REFERRED in

• Simpson v John Reynolds & Company (Insurances) Ltd
• Beynon (HM Inspector of Taxes) v Thorpe
• (1) Weston v Hearn (HM Inspector of Taxes)

[See more]

• Dale v de Soissons
• Dale v Commissioners of Inland Revenue
• HMT v Director General of Inland Revenue (1950-1985) MSTC 366;
• ABB v Comptroller of Income Tax
• Bridges (Inspector of Taxes) v Hewitt

CITED in

• Dale v Commissioners of Inland Revenue
• Mairs (HM Inspector of Taxes) v Haughey
• Dale (Inspector of Taxes) v De Soissons

[See more]

• Hochstrasser (Inspector of Taxes) v Mayes

APPROVED in

• Wing v O'Connell

CONSIDERED in

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)