Hochstrasser (Inspector of Taxes) v Mayes

Core Citations

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CONSIDERS

• REV. G.N. HERBERT v J.A. MCQUADE (Surveyor of Taxes)
• Bridges (HM Inspector of Taxes) v Bearsley
• Reed (HM Inspector of Taxes) v Seymour

[See more]

• Duke of Westminster v Commissioners of Inland Revenue
• Hartland v Diggines (HM Inspector of Taxes)
• Beak v Robson

REFERS TO

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Prendergast v Cameron
• Moorhouse (Inspector of Taxes) v Dooland

[See more]

• Hartland v Diggines (Inspector of Taxes)

RESUELVE RECURSO

• Hochstrasser (Inspector of Taxes) v Mayes

DOES NOT APPLY

• Nicoll (HM Inspector of Taxes) v Austin

APPLIES

• Commissioners of Inland Revenue v Duke of Westminster

CITES

• Beak v Robson
• Cowan v Seymour
• Blakiston v Cooper

[See more]

• Herbert v McQuade

CONSIDERS

• Seymour v Reed
• Income Tax Act 1952 - Articles : SCH-E
• Income Tax Act 1952 - Articles : S-156

DISTINGUISHES

• Bridges (Inspector of Taxes) v Hewitt

REPORTED OPINION OF in

• [1959] UKHL J1130-2
• [1959] 3 All ER 817
• [1960] 2 WLR 63

[See more]

• 38 TC 673
• [1960] AC 376

REFERRED in

• Simpson v John Reynolds & Company (Insurances) Ltd
• Glantre Engineering Ltd v Goodhand
• H v Comptroller of Inland Revenue

[See more]

• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Yuill v Wilson
• White v Franklin
• Vaughan-Neil v Commissioners of Inland Revenue
• Gasmsb v Kphdn
• GH v Comptroller-General of Inland Revenue
• Tyrer v Smart
• Heywood v Comptroller-General of Inland Revenue
• Fuchs v Commissioner of Inland Revenue
• Cheshire Employer and Skills Development Ltd (Formerly Total People Ltd) v The Commissioners for HM Revenue and Customs
• Wicks v Firth
• SCA Packaging Ltd v HM Customs & Excise
• Bray v Best
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others
• Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
• Joy Charlton, Clive Goodall, Barbara Clake and Ian Philpotts v Air Jamaica Ltd et Al
• Wicks v Firth
• Pook v Owen
• Wilson (HM Inspector of Taxes) v Clayton

CONSIDERED in

• Allan v Commissioners of Inland Revenue
• Mairs (HM Inspector of Taxes) v Haughey
• Jeffery Sugarwhite v Raymond Stuart Budd and Another

[See more]

• Wilson (HM Inspector of Taxes) v Clayton
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Hertel v Government of Canada
• The Commissioners for HM Revenue and Customs v Mr Keith Murphy
• Hamblett v Godfrey
• PA Holdings Ltd v HM Revenue and Customs
• Mairs (HM Inspector of Taxes) v Haughey (Northern Ireland)
• Shilton v Wilmshurst
• Shop Direct Group v Revenue and Customs Commissioners
• James Ramsahoye v Guyana Revenue Authority
• Guppy v Inland Revenue Board
• Laidler v Perry ; Morgan v Perry
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

APPLIED in

• Moore v Griffiths
• Pritchard v Arundale
• Donnelly v Williamson

[See more]

• Clayton v Gothorp
• Wilcock (Inspector of Taxes) v Eve
• Brumby v Milner
• Tyrer v Smart
• Brumby v Milner
• Shilton v Wilmshurst
• Laidler v Perry ; Morgan v Perry

CITED in

• Commissioners of Inland Revenue v Herd
• McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same
• The National Insurance Company of New Zealand Ltd v Espagne

[See more]

• TC02517: Simon Manley
• Shop Direct Group v Revenue and Customs Commissioners
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• PA Holdings Ltd v HM Revenue and Customs
• McDavid v Commissioners of Inland Revenue
• Commissioner of Taxpayer Appeals v Swept Away Resorts Ltd
• Simpson v John Reynolds & Company (Insurances) Ltd
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

DISTINGUISHED in

• Hamblett v Godfrey

FOLLOWED in

• ABB v Comptroller of Income Tax

This document cites

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• Bridges (Inspector of Taxes) v Hewitt
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Prendergast v Cameron
• Commissioners of Inland Revenue v Duke of Westminster
• Hartland v Diggines (Inspector of Taxes)



See all quotations

• Beak v Robson
• Moorhouse (Inspector of Taxes) v Dooland
• Herbert v McQuade
• REV. G.N. HERBERT v J.A. MCQUADE (Surveyor of Taxes)
• Hartland v Diggines (HM Inspector of Taxes)
• Seymour v Reed
• Reed (HM Inspector of Taxes) v Seymour
• Nicoll (HM Inspector of Taxes) v Austin
• Bridges (HM Inspector of Taxes) v Bearsley
• Blakiston v Cooper
• Duke of Westminster v Commissioners of Inland Revenue
• Cowan v Seymour
• Beak v Robson
• Income Tax Act 1952