Ditchfield v Sharp

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-108
• Income and Corporation Taxes Act 1970 - Articles : S-109

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow

APPLIES

• Lomax v Peter Dixon & Son Ltd

FOLLOWS

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association

REPORTED OPINION OF in

• [1983] 3 All ER 681
• [1983] BTC 360
• 57 TC 555

CITED in

• Commissioner of Taxation (Cth) v Raptis

REFERRED in

• BFC v Comptroller of Income Tax

CONSIDERED in

• Export Import Bank of Trinidad and Tobago (Eximbank) Ltd v Chaos Enterprises Ltd
• The Commissioner of Income Tax v Solnar Ltd

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Lomax v Peter Dixon & Son Ltd
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Income Tax Act 1853
• Income Tax Act 1918



See all quotations

• Income and Corporation Taxes Act 1970
• Federal Cases - Brown v. Comm'r of Internal Revenue