Hartland v Diggines (Inspector of Taxes)

Core Citations

CITES

• Blakiston v Cooper
• Samuel v Commissioners of Inland Revenue

RESUELVE RECURSO

• Hartland v Diggines (Inspector of Taxes)

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-E

REPORTED OPINION OF in

• [1926] UKHL J0122-1
• 10 TC 247
• [1926] 24 LlLRep 94

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• 42 TLR 262
• [1926] AC 289

CITED in

• Commissioners of Inland Revenue v Pearson; Commissioners of Inland Revenue v Pratt
• Reed v Cattermole

REFERRED in

• Commissioner of Taxation v Orica
• The Halcyon Skies
• Hochstrasser (Inspector of Taxes) v Mayes

[See more]

• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

APPLIED in

• Glynn v Commissioner of Inland Revenue (Hong Kong)

DISTINGUISHED in

• Wilkins v Rogerson

This document cites

• Samuel v Commissioners of Inland Revenue
• Blakiston v Cooper