Hume v Asquith

Core Citations

DISTINGUISHES

• Stokes v Bennett (HM Inspector of Taxes)
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue

REFERS TO

• Bennett v Ogston (HM Inspector of Taxes)
• Asher v London Film Productions Ltd
• Stokes v Bennett (Inspector of Taxes)

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• Central London Ry. Company v Commissioners of Inland Revenue ; London Electric Ry. Company v Commissioners of Inland Revenue ; Metropolitan Ry. Company v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-41
• Income Tax Act 1952 - Articles : S-122

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• Income Tax Act 1952 - Articles : S-169

APPLIES

• Carson (Inspector of Taxes) v Cheyney's Executor
• Stainer's Executors v Purchase (Inspector of Taxes)

FOLLOWS

• Jones v Mason Investments (Luton) Ltd

REPORTED OPINION OF in

• 45 TC 251
• [1969] 1 All ER 868
• [1969] 2 WLR 225

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• [1969] 2 CH 58

REFERRED in

• Shop Direct Group v Revenue and Customs Commissioners

CONSIDERED in

• Alloway v Phillips

This document cites

• Carson (Inspector of Taxes) v Cheyney's Executor
• Moss' Empires Ltd v Commissioners of Inland Revenue
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Grosvenor Place Estates Ltd v Roberts
• Atherton v British Insulated and Helsby Cables Ltd



See all quotations

• Stainer's Executors v Purchase (Inspector of Taxes)
• Carson (Inspector of Taxes) v Cheyney's Executor
• Central London Ry. Company v Commissioners of Inland Revenue ; London Electric Ry. Company v Commissioners of Inland Revenue ; Metropolitan Ry. Company v Commissioners of Inland Revenue
• Stokes v Bennett (Inspector of Taxes)
• Stokes v Bennett (HM Inspector of Taxes)
• Asher v London Film Productions Ltd
• Jones v Mason Investments (Luton) Ltd
• Adam Steamship Company v Inland Revenue
• Gresham Life Assurance Society v Styles
• Bennett v Ogston (HM Inspector of Taxes)
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1960