Income Tax Commissioners for London (City) v Gibbs

Core Citations

CONSIDERS

• Whiteman v Sadler
• Watson & Everitt v Blunden (HM Inspector of Taxes)
• Anderson v Hunter

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1842
• Finance Act 1926 - Articles : S-32

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• Income Tax Act 1918 - Articles : SCH-D
• Finance Act 1926
• Finance Act 1926 - Articles : S-35
• Interpretation Act 1889 - Articles : S-1
• Partnership Act 1890 - Articles : S-4

REFERS TO

• Watson and Everitt v Blunden
• Whiteman v Sadler
• Brace v Calder

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• Kensington Income Tax Commissioners v Aramayo
• Caledonian Railway Company v North British Railway Company
• Commissioners for Special Purposes of the Income Tax v Pemsel

RESUELVE RECURSO

• Income Tax Commissioners for London (City) v Gibbs

REPORTED OPINION OF in

• [1942] UKHL J0220-2
• 24 TC 221
• [1942] 1 All ER 415

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• [1942] AC 402

CONSIDERED in

• Commissioners of Inland Revenue v Worth
• Hallamshire Industrial Finance Trust Ltd v Commissioners of Inland Revenue
• Madras Electric Supply Corporation Ltd v Boarland

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• Major (Inspector of Taxes) v Brodie and Another

CITED in

• Diamond v PJW Enterprises Ltd
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Tikva Investments Pty Ltd v Federal Commissioner of Taxation

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• Steinberg v Federal Commissioner of Taxation
• Maharani Restaurant v Commissioners of Customs and Excise
• Ingmar GB Ltd v Eaton Leonard Inc. [QBD]
• Commissioner of State Taxation v Cyril Henschke Pty Ltd
• Abbott v Philbin (Inspector of Taxes)

REFERRED in

• Francis Perceval Saunders Dec'd Trustees v Ralph
• Latilla v Commissioners of Inland Revenue
• Worth v Commissioners of Inland Revenue

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• Inland Revenue Commissioner v Four Seas Company Ltd
• Madras Electric Supply Corporation Ltd v Boarland
• Harrison v Willis Bros
• Floor v Davis
• MacKinlay v Arthur Young McClelland Moores & Company
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Rank Xerox Ltd v Lane
• MacKinlay v Arthur Young McClelland Moores & Company
• Anson v Commissioners for HM Revenue and Customs

APPLIED in

• Stevens v Britten

This document cites

• Commissioners for Special Purposes of the Income Tax v Pemsel
• Watson and Everitt v Blunden
• Whiteman v Sadler
• Caledonian Railway Company v North British Railway Company
• Whiteman v Sadler



See all quotations

• Brace v Calder
• Kensington Income Tax Commissioners v Aramayo
• Anderson v Hunter
• Baird's Trustees v Lord Advocate
• Watson & Everitt v Blunden (HM Inspector of Taxes)
• Interpretation Act 1889
• Income Tax Act 1918
• Partnership Act 1890
• Income Tax Act 1842
• Finance Act 1926