Holland v Geoghegan

Core Citations

CONSIDERS

• Finance Act 1956 - Articles : S-10
• Income Tax Act 1952 - Articles : S-156
• Laidler v Perry ; Morgan v Perry

DISTINGUISHES

• Jarrold v Boustead

REFERS TO

• Commissioners of Inland Revenue v Duke of Westminster
• Prendergast v Cameron
• Blakiston v Cooper

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

REPORTED OPINION OF in

• 48 TC 482
• [1972] 3 All ER 333
• 70 LGR 627

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• [1972] 1 WLR 1473

DISTINGUISHED in

• Director-General of Inland Revenue v R

This document cites

• Bridges (Inspector of Taxes) v Hewitt
• Laidler v Perry ; Morgan v Perry
• National Coal Board v Galley
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Prendergast v Cameron



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Laidler v Perry ; Morgan v Perry
• Jarrold v Boustead
• Hochstrasser (Inspector of Taxes) v Mayes
• COOPER (Surveyor of Taxes) v BLAKISTON
• Bolam (HM Inspector of Taxes) v Muller
• Williams v Phillips
• Blakiston v Cooper
• Income Tax Act 1952
• Taxes Management Act 1970
• Finance Act 1956