Edwards v Clinch

Core Citations

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CONSIDERS

• Davies v Braithwaite
• Farrell v Alexander
• McMillan v Guest (HM Inspector of Taxes)

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• Commissioners of Inland Revenue v Brander & Cruickshank
• McMillan v Guest (Inspector of Taxes)
• Great Western Railway Company v Bater (Surveyor of Taxes)
• Dale v Commissioners of Inland Revenue
• Mitchell and Edon (HM Inspectors of Taxes) v Ross

REFERS TO

• McMillan v Guest (Inspector of Taxes)

RESUELVE RECURSO

• Edwards v Clinch

APPLIES

• Great Western Ry. Company v Bater
• Commissioners of Inland Revenue v Brander & Cruickshank

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-181
• Rent Act 1968
• Finance Act 1922 - Articles : S-18

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• Finance Act 1956 - Articles : S-10
• Income Tax Act 1952
• National Health Service Act 1946
• Finance Act 1960 - Articles : S-38
• Income Tax Act 1918 - Articles : S-14
• Acquisition of Land (Authorisation Procedure) Act 1946
• Companies Act 1948 - Articles : S-110
• Contracts of Employment Act 1963
• Income Tax Act 1918 - Articles : SCH-D
• Finance Act 1956

REPORTED OPINION OF in

• 57 TC 367
• [1980] 3 All ER 278
• [1980] 3 WLR 521

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• [1981] CH 1

APPLIED in

• McMenamin (Inspector of Taxes) v Diggles

REFERRED in

• R v Callender
• R v Allen

CONSIDERED in

• Edwards v Clinch

APPEAL RESOLVED in

• Edwards v Clinch

This document cites

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• Commissioners of Inland Revenue v Brander & Cruickshank
• Farrell v Alexander
• McMillan v Guest (Inspector of Taxes)
• Mitchell and Edon v Ross
• Mitchell and Edon (HM Inspectors of Taxes) v Ross



See all quotations

• Great Western Ry. Company v Bater
• Dale v Commissioners of Inland Revenue
• Davies v Braithwaite
• Commissioners of Inland Revenue v Brander & Cruickshank
• McMillan v Guest (Inspector of Taxes)
• Great Western Railway Company v Bater (Surveyor of Taxes)
• Great Western Ry. Company v Bater
• McMillan v Guest (HM Inspector of Taxes)
• National Health Service Act 1946
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1922
• Finance Act 1960
• Rent Act 1968
• Finance Act 1956
• Acquisition of Land (Authorisation Procedure) Act 1946
• Contracts of Employment Act 1963
• Companies Act 1948