Elwood v Utitz

Core Citations

REPORTED OPINION OF in

• 42 TC 482
• [1966] NI 93

CITED in

• Baird v Williams
• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

REFERRED in

• Caillebotte v Quinn
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

ADOPTED in

• HM Revenue and Customs v Banerjee (No 2)

FOLLOWED in

• Revenue and Customs Commissioners v Healy

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