Heywood v Comptroller-General of Inland Revenue

Core Citations

DISTINGUISHES

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons

REFERS TO

• Hochstrasser (Inspector of Taxes) v Mayes
• Stedeford (Inspector of Taxes) v Beloe

ACLARA

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)

FOLLOWS

• Beynon (HM Inspector of Taxes) v Thorpe
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• DUNCAN'S EXECUTORS v FARMER (Surveyor of Taxes)

[See more]

• Holloway v Poplar Corporation
• McClelland v Northern Ireland General Health Services Board

FOLLOWED in

• Sunrise (Pg) Sdn Bhd v Ketua Pengarah Jabatan Hasil Dalam Negeri
• Sincere Leasing Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

REPORTED OPINION OF in

• [1974] 3 All ER 872
• [1974] 3 WLR 794
• [1975] AC 229

CONSIDERED in

• James Ramsahoye v Guyana Revenue Authority
• Guppy v Inland Revenue Board