Elson v Prices Tailors Ltd

Core Citations

---

CONSIDERS

• Income Tax Act 1952 - Articles : SCH-4
• Gallagher v Shilcock
• Hall & Company v Commissioners of Inland Revenue

DISTINGUISHES

• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue
• Dies v British & International Mining & Finance Corporation Ltd
• Morley v Tattersall

REFERS TO

• Howe v Smith
• Soper v Arnold
• Palmer against Temple

[See more]

• Stockloser v Johnson

FOLLOWS

• Lincolnshire Sugar Company Ltd v Smart

REPORTED OPINION OF in

• 40 TC 671
• [1963] 1 All ER 231
• [1963] 1 WLR 287

CITED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs

APPLIED in

• Commissioners of Customs and Excise v Moonrakers Guest House Ltd

REFERRED in

• Aik Hua Properties Sdn Bhd; Guna Sittampalam and Another
• Total Mauritius Ltd v Mauritius Revenue Authority

FOLLOWED in

• Au Yong Kun Min v Tractors M'sia

CONSIDERED in

• Canadian Imperial Bank of Commerce v Owners of and All Parties Interested in the Motor Vessel “new Light”

This document cites

---

• Lincolnshire Sugar Company Ltd v Smart
• Stockloser v Johnson
• Palmer against Temple
• Morley v Tattersall
• Jay's - The Jewellers Ltd v Commissioners of Inland Revenue



See all quotations

• Gallagher v Shilcock
• Hall & Company v Commissioners of Inland Revenue
• Dies v British & International Mining & Finance Corporation Ltd
• Howe v Smith
• Soper v Arnold
• Income Tax Act 1952