Duckering v Gollan

Core Citations

RESUELVE RECURSO

• Duckering v Gollan

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123
• Finance (No. 2) Act 1945 - Articles : S-51

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• Income Tax Act 1952 - Articles : S-347
• Finance Act 1920 - Articles : S-27

REPORTED OPINION OF in

• [1965] UKHL J0408-1
• [1965] 2 All ER 115
• 42 TC 333

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• [1965] 1 WLR 680

CITED in

• Legal & General Assurance Society Ltd v HM Revenue and Customs
• Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes)

CONSIDERED in

• Legal and General Assurance Society Ltd v R & C Commissioners
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society

REFERRED in

• Anson v Commissioners for HM Revenue and Customs

This document cites

• Income Tax Act 1952
• Finance (No. 2) Act 1945
• Finance Act 1920