Hall (Inspector of Taxes) v Lorimer

Core Citations

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CONSIDERS

• Davies v Braithwaite
• Fall v Hitchen
• Lee Ting Sang v Chung Chi-Keung

[See more]

• Walls v Sinnett
• Market Investigations Ltd v Minister of Social Security

CONSIDERS

• O'Kelly v Trusthouse Forte Plc
• Income and Corporation Taxes Act 1970

CITED in

• On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)
• Lopez v Deputy Commissioner of Taxation

APPLIED in

• Roy Morgan Research Pty Ltd v Commissioner of Taxation

CONSIDERED in

• Major Engineering Pty Ltd (Acn 005 432 391) v Timelink Pacific Pty Ltd (Acn 063 714 303) (No 2)
• The Queen v Raymond Harvey
• Boylan Nominees Pty Ltd t/as Quirks Refrigeration v Sweeney

[See more]

• Seeley International Pty Ltd (ACN 054 687 035) v Noel Vivian Jeffrey and Helen Mary Jeffrey
• J A & B M Bowden & Sons Pty Ltd v Chief Commissioner of State Revenue
• Eastern Van Services Pty Ltd v Victorian WorkCover Authority
• Victorian Workcover Authority v I. R Cootes Pty. Ltd
• Young, Anthony Henry v Tasmanian Contracting Services Pty Ltd
• Bunce v Postworth Ltd trading as Skyblue
• Re Hopetoun Kembla Investments Pty Ltd - Hopetoun Kembla Investments Pty Ltd v JPR Legal Pty Ltd
• Anderson v Patersons Securities Ltd (No 2)
• St John's College School Cambridge v Secretary of State for Social Security
• Future Online Ltd v Faulds (HMIT)
• Hopetoun Kembla Investments Pty Ltd v JPR Legal Pty Ltd
• Ray Cheddie v National Infrastructure Development Company Ltd
• Commissioners for HM Revenue and Customs v Professional Game Match Officials Ltd
• Sprint Electric Ltd v Buyer's Dream Ltd
• Éva Yvonne Chadwick v Lypiatt Studio Ltd
• Anglian Windows Ltd (trading as Anglian Home Improvements) v Webb

REPORTED OPINION OF in

• [1992] STC 599
• [04/06/1992] TLR 4
• [1992] 1 WLR 939

[See more]

• [1992] ICR 739
• [1992] BTC 424

REFERRED in

• Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
• The Revenue Commissioners v Karshan (Midlands) Ltd T/A Dominos Pizza

APPEAL RESOLVED in

• Hall (Inspector of Taxes) v Lorimer

AFFIRMED in

• Hall (Inspector of Taxes) v Lorimer

FOLLOWED in

• Red White and Green Ltd v R & C Commissioners (Eamonn Holmes)

This document cites

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• O'Kelly v Trusthouse Forte Plc
• Fall v Hitchen
• Walls v Sinnett
• Davies v Braithwaite
• Lee Ting Sang v Chung Chi-Keung



See all quotations

• Market Investigations Ltd v Minister of Social Security
• Income and Corporation Taxes Act 1970
• Income Tax (Employments) Regulations 1973