Higgs v Olivier

Core Citations

RESUELVE RECURSO

• Higgs v Olivier

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

CITES

• Beak v Robson
• Short v Commissioners of Inland Revenue
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue

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• Van Den Berghs Ltd v Clark (Inspector of Taxes)

APPLIES

• Kelsall Parsons & Company v Commissioners of Inland Revenue

AFFIRMS

• Higgs v Olivier
• Billam v Griffith

REPORTED OPINION OF in

• 1 TLR 441
• 33 TC 136
• [1952] CH 311

CONSIDERED in

• Miles v Genesys Wealth Advisers Ltd
• Deeny v Gooda Walker Ltd (No. 2)

This document cites

• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Beak v Robson
• Short v Commissioners of Inland Revenue
• Withers (HM Inspector of Taxes) v Nethersole



See all quotations

• Higgs v Olivier
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Kelsall Parsons & Company v Commissioners of Inland Revenue
• Billam v Griffith
• Income Tax Act 1918