Fall v Hitchen

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-181

REFERS TO

• Global Plant Ltd v Secretary of State for Social Services

APPLIES

• Market Investigations Ltd v Minister of Social Security
• Mitchell and Edon v Ross
• Davies v Braithwaite

REPORTED OPINION OF in

• 49 TC 433
• [1973] 1 All ER 368
• [1973] 1 WLR 286

CITED in

• Barnett v Brabyn (Inspector of Taxes)

REFERRED in

• Federal Commissioner of Taxation v Barrett
• Hall (Inspector of Taxes) v Lorimer
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd

CONSIDERED in

• Hall (Inspector of Taxes) v Lorimer
• Banking, Insurance and General Workers' Union v Tri-star (latin-america) Ltd et Al

This document cites

• Mitchell and Edon v Ross
• Commissioners of Inland Revenue v Brander & Cruickshank
• Mitchell and Edon v Ross
• Household v Grimshaw (HM Inspector of Taxes)
• Household v Grimshaw



See all quotations

• Great Western Ry. Company v Bater
• Davies v Braithwaite
• Global Plant Ltd v Secretary of State for Social Services
• Market Investigations Ltd v Minister of Social Security
• National Health Service Act 1946
• Income Tax Act 1918
• Finance Act 1922
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• National Insurance Act 1965