Henley v Murray (HM Inspector of Taxes)

Core Citations

DISTINGUISHES

• Hofman v Wadman (HM Inspector of Taxes)
• Wales (HM Inspector of Taxes) v Tilley

CONSIDERS

• Income Tax Act 1918

REFERRED in

• Mairs (HM Inspector of Taxes) v Haughey
• Dale v de Soissons
• Household v Grimshaw (HM Inspector of Taxes)

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• Fuchs v Commissioner of Inland Revenue
• Anglo-French Exploration Company Ltd v Clayson (Inspector of Taxes)
• Krishna Moorthy v The Commissioners for HM Revenue and Customs
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
• Comptroller-General of Inland Revenue v Lim Foo Yong Sdn Bhd

CITED in

• Dale (Inspector of Taxes) v De Soissons
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs

DISTINGUISHED in

• McGregor v Randall

REPORTED OPINION OF in

• [1950] 1 All ER 908
• 31 TC 351

CONSIDERED in

• SCA Packaging Ltd v HM Customs & Excise
• Guppy v Inland Revenue Board
• McDavid v Commissioners of Inland Revenue

[See more]

• James Ramsahoye v Guyana Revenue Authority

FOLLOWED in

• Comptroller-General of Inland Revenue, Malaysia v T
• Mamor Sdn Bhd v Director-General of Inland Revenue

This document cites

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Prendergast v Cameron
• Wales (HM Inspector of Taxes) v Tilley
• Hofman v Wadman (HM Inspector of Taxes)
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons



See all quotations

• Income Tax Act 1918