Jennings v Barfield & Barfield

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-137
• Bury & Walkers v Phillips

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• Usher's Wiltshire Brewery v Bruce

DISTINGUISHES

• Hagart & Burn-Murdoch v Commissioners of Inland Revenue

REFERS TO

• Bentleys, Stokes & Lowless v Beeson
• Lunt (HM Inspector of Taxes) v Wellesley
• Morley (Inspector of Taxes) v Lawford and Company

REPORTED OPINION OF in

• 40 TC 365
• [1962] 2 All ER 957
• 41 ATC 219

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• 1962TR 187
• [1962] 106 SJ 490
• [1962] 1 WLR 997

COMMENTED in

• Email Ltd v Commissioner of Taxation

CITED in

• TC03396: Howden Joinery Group Plc
• Inland Revenue Commissioner v Armstrong and Others

CONSIDERED in

• Commissioner of Inland Revenue v Armstrong et Al
• Commissioner of Inland Revenue v Armstrong et Al

This document cites

• Hagart & Burn-Murdoch v Commissioners of Inland Revenue
• Bentleys, Stokes & Lowless v Beeson
• Morley (Inspector of Taxes) v Lawford and Company
• Lunt (HM Inspector of Taxes) v Wellesley
• Bury & Walkers v Phillips



See all quotations

• Usher's Wiltshire Brewery v Bruce
• Bentleys, Stokes & Lowless v Beeson
• Morley (Inspector of Taxes) v Lawford and Company
• Reid's Brewery Company v Male
• Income Tax Act 1952
• Income Tax Act 1918