Elliott (Inspector of Taxes) v Burn

Core Citations

CONSIDERS

• Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)

CONSIDERS

• Finance Act 1926 - Articles : S-28
• Income Tax Act 1918
• Tithe Act 1836

RESUELVE RECURSO

• Elliott (Inspector of Taxes) v Burn

AFFIRMS

• Elliott (Inspector of Taxes) v Burn

CITES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

REPORTED OPINION OF in

• [1934] UKHL J0719-2
• [1935] AC 84
• 50 TLR 556

REFERRED in

• Sywell Aerodrome Ltd v Croft
• Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)
• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd

This document cites

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)
• Elliott (Inspector of Taxes) v Burn
• Income Tax Act 1918
• Finance Act 1926



See all quotations

• Tithe Act 1836