Hyett (Inspector of Taxes) v Lennard

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-3
• Income Tax Act 1918
• Inland Revenue v Falkirk Iron Company

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• Ellerker v Union Cold Storage Company Ltd

REPORTED OPINION OF in

• 23 TC 346
• [1940] 3 All ER 133
• 56 TLR 706

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• [1940] 2 KB 180

APPLIED in

• Emmerson v Computer Time International Ltd

CONSIDERED in

• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd

This document cites

• Ellerker v Union Cold Storage Company Ltd
• Inland Revenue v Falkirk Iron Company
• Income Tax Act 1918