Jennings (Inspector of Taxes) v Middlesbrough Corporation

Core Citations

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1

DISTINGUISHES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Sywell Aerodrome Ltd v Croft

REFERS TO

• Lord Glanely v Wightman (Inspector of Taxes)

APPLIES

• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin

REPORTED OPINION OF in

• [1953] 2 All ER 207
• [1953] 1 WLR 833