Higgs v Olivier

Core Citations

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CONSIDERS

• Income Tax Act 1918

CITES

• Kelsall Parsons & Company v Commissioners of Inland Revenue
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue

[See more]

• Withers (HM Inspector of Taxes) v Nethersole
• Green (Inspector of Taxes) v J Gliksten & Son Ltd

APPLIES

• Billam v Griffith

REPORTED OPINION OF in

• 2 TLR 298
• [1951] CH 899

DISTINGUISHED in

• White v G. and M. Davies

APPEAL RESOLVED in

• Higgs v Olivier

AFFIRMED in

• Higgs v Olivier

CITED in

• Dickenson v Federal Commissioner of Taxation

REFERRED in

• Murray v Imperial Chemical Industries Ltd
• Deeny v Gooda Walker Ltd (No. 2)

CONSIDERED in

• Sidameneo (No 456) Pty Ltd v Alexander