Hagart & Burn-Murdoch v Commissioners of Inland Revenue

Core Citations

REFERS TO

• Reid's Brewery Company v Male
• STOTT v HODDINOTT (Surveyor of Taxes)
• Usher's Wiltshire Brewery v Bruce

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• Morley (Inspector of Taxes) v Lawford and Company

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1929] UKHL J0318-2
• 45 TLR 338
• 14 TC 433

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• [1929] AC 386

FOLLOWED in

• W.A. & F. RUTHERFORD v Commissioners of Inland Revenue

REFERRED in

• ODHAMS PRESS, Ltd v COOK (HM INSPECTOR of TAXES)

DISTINGUISHED in

• Jennings v Barfield & Barfield

CITED in

• Polkinghorne v Holland
• Minter v Priest

CONSIDERED in

• Bookers Central Services Ltd v Commissioners of Inland Revenue
• Inland Revenue Commissioner v Armstrong and Others
• Commissioner of Inland Revenue v Armstrong et Al

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• Three Rivers District Council and Others v Governor and Company of the Bank of England (No 9)
• Three Rivers District Council and Others v Governor and Company of the Bank of England (No. 9)

This document cites

• STOTT v HODDINOTT (Surveyor of Taxes)
• Usher's Wiltshire Brewery v Bruce
• Morley (Inspector of Taxes) v Lawford and Company
• Reid's Brewery Company v Male
• Income Tax Act 1918