Fairrie v Hall (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918

APPLIES

• Strong & Company of Romsey v Woodifield
• Commissioners of Inland Revenue v Warnes and Company

REPORTED OPINION OF in

• 28 TC 200
• [1947] 2 All ER 141

CITED in

• Revenue and Customs Comrs v McLaren Racing Ltd

CONSIDERED in

• McKnight (Inspector of Taxes) v Sheppard

This document cites

• Commissioners of Inland Revenue v Warnes and Company
• Strong & Company of Romsey v Woodifield
• Income Tax Act 1918
• Customs (War Powers) Act 1915
• Income Tax Act 1842