John Howard Parkin (Appellant) Douglas Edward Cattell (H. M. Inspector of Taxes) (Respondent)

Core Citations

CONSIDERS

• Cenlon Finance Company Ltd v Ellwood
• Anderton and Halstead, Ltd v Birrell (HM Inspector of Taxes)
• Commercial Structures, Ltd v Briggs (HM Inspector of Taxes)

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• Commissioners of Inland Revenue v MacKinlay's Trustees

CONSIDERS

• Income Tax Act 1952 - Articles : S-41

This document cites

• Cenlon Finance Company Ltd v Ellwood
• Anderton and Halstead, Ltd v Birrell (HM Inspector of Taxes)
• Commissioners of Inland Revenue v MacKinlay's Trustees
• Commercial Structures, Ltd v Briggs (HM Inspector of Taxes)
• Income Tax Act 1952