Hart (Inspector of Taxes) v Sangster

Core Citations

REFERS TO

• Foley v Hill and Others
• Joachimson v Swiss Bank Corporation

RESUELVE RECURSO

• Hart (Inspector of Taxes) v Sangster

CONSIDERS

• Finance Act 1951 - Articles : S-21
• Finance Act 1926 - Articles : S-30
• Finance Act 1922 - Articles : S-17

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• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918 - Articles : SCH-3

REPORTED OPINION OF in

• [1957] 2 All ER 208
• 50 R&IT 349
• 37 TC 231

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• 1957TR 73
• [1957] TR 73
• [1957] 2 WLR 812
• [1957] CH 329

REFERRED in

• Aplin v White
• Ho Dwan Tiauw and Another v Banque Nationale De Paris

DISTINGUISHED in

• Baron Inchyra v Jennings (Inspector of Taxes)

CITED in

• Northend v White & Leonard and Corbin Greener

FOLLOWED in

• Bank of America National Trust and Savings Association v Herman Iskandar and Another

This document cites

• Joachimson v Swiss Bank Corporation
• Foley v Hill and Others