Humbles v Brooks

Core Citations

CONSIDERED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

REFERRED in

• Lupton v Potts
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

APPLIED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)

CITED in

• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals
• HM Revenue and Customs v Banerjee (No 2)

REPORTED OPINION OF in

• 40 TC 500

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Brown v Bullock
• Blackwell (HM Inspector of Taxes) v Mills
• Income Tax Act 1952