Foulsham v Pickles

Core Citations

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REFERS TO

• Colquhoun v Brooks

RESUELVE RECURSO

• Foulsham v Pickles

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1925] UKHL J0219-1
• 41 TLR 323
• 9 TC 261

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• [1925] AC 458

CONSIDERED in

• Stransky v Stransky
• Roddam v Commissioner of Inland Revenue
• Singh v Mortimer

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• Thomson v Moyse
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.

FOLLOWED in

• Re McGuckian (No 1)

CITED in

• Bray v Colenbrander
• Ardmore Construction Ltd and another v Revenue and Customs Commissioners
• McKenna v Eaton-Turner

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• Tipping v Jeancard

REFERRED in

• Bennett v Marshall
• Fleming v Wilkinson (Inspector of Taxes)
• Ardmore Construction Ltd v The Commissioners for HM Revenue and Customs

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• McMillan v Guest (Inspector of Taxes)
• Oppenheimer v Cattermole

APPLIED in

• Bath and West Counties Property Trust Ltd v Thomas
• Thomson v Moyse

APPROVED in

• Harvey (Inspector of Taxes) v Breyfogle

This document cites

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• Colquhoun v Brooks
• Income Tax Act 1918