Elwood (HM Inspector of Taxes) v Utitz

Core Citations

REPORTED OPINION OF in

• 42 TC 482

CONSIDERED in

• HM Revenue and Customs v Banerjee (No 2)
• Ian E Baird v David Williams (H M Inspector of Taxes)
• Barclays Bank International Ltd v The Commissioner of Inland Revenue

This document cites

• The King (Lynn) v Gallagher
• Edwards (Inspector of Taxes) v Bairstow
• Brown v Bullock
• Bentleys, Stokes & Lowless v Beeson
• Lomax (HM Inspector of Taxes) v Newton



See all quotations

• Cooper (Inspector of Taxes) v Stubbs
• Griffiths (Inspector of Taxes) v Mockler
• Lomax v Newton
• Bowden v Russell & Russell
• McKie v Warner
• Maclean (HM Inspector of Taxes) v Trembath
• Nolder v Walters
• Ricketts v Colquhoun
• Income Tax Act 1952