Hochstrasser (Inspector of Taxes) v Mayes

Core Citations

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RESUELVE RECURSO

• Hochstrasser (Inspector of Taxes) v Mayes

CONSIDERS

• Income Tax Act 1952 - Articles : S-156
• Income Tax Act 1952 - Articles : S-160
• Income Tax Act 1952 - Articles : SCH-9

REFERS TO

• (1) Weston v Hearn (HM Inspector of Taxes)
• Seymour v Reed

DOES NOT APPLY

• Wales (HM Inspector of Taxes) v Tilley

CITES

• Edwards v Roberts

APPLIES

• Commissioners of Inland Revenue v Duke of Westminster
• Herbert v McQuade

REPORTED OPINION OF in

• [1958] 3 All ER 285
• [1959] CH 22
• [1958] 3 WLR 215

CITED in

• Simpson v John Reynolds & Company (Insurances) Ltd

CONSIDERED in

• Cheshire Employer and Skills Development Ltd (Formerly Total People Ltd) v The Commissioners for HM Revenue and Customs
• Hertel v Government of Canada
• Bray v Best

[See more]

• PA Holdings Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• Hochstrasser (Inspector of Taxes) v Mayes