Jones v Leeming

Core Citations

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CONSIDERS

• Inland Revenue v Livingston

REFERS TO

• Pearn v Miller (HM Inspector of Taxes)
• Attorney General v Black
• Ryall v Hoare; Ryall v Honeywill

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• Inland Revenue v Livingston
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• London County Council v Attorney-General and Others

RESUELVE RECURSO

• Jones v Leeming

AFFIRMS

• Jones v Leeming

DISTINGUISHES

• Cooper (Inspector of Taxes) v Stubbs

CONSIDERS

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

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• Income Tax Act 1918 - Articles : S-237

REPORTED OPINION OF in

• [1930] UKHL J0318-1
• 46 TLR 296
• 15 TC 333

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• [1930] AC 415

REFERRED in

• Williams (HM Inspector of Taxes) v Davies
• Wisdom v Chamberlain
• Whyte v Clancy (HM Inspector of Taxes)

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• Tweddle v Federal Commissioner of Taxation
• White v Federal Commissioner of Taxation
• Williams v Federal Commissioner of Taxation
• Wilson (HM Inspector of Taxes) v Mannooch
• Serious Organised Crime Agency v Fenech
• Shop Direct Group and Others v Revenue and Customs Commissioners
• Ketua Pengarah Hasil Dalam Negeri v Promet (Langkawi) Resorts Sdn Bhd
• Natasri Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• UN Finance Bhd v Director-General of Inland Revenue
• Teras Gading Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Memec Plc v Commissioners of Inland Revenue
• Bluecrest v HMRC
• Wisdom v Chamberlain
• D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)

CITED in

• Fenech v Serious Organised Crime Agency
• Scott v Ricketts
• TC03026: Versteegh Ltd and Others

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• Federal Commissioner of Taxation v Myer Emporium Ltd
• HM Revenue and Customs v George Anson
• Commissioners of Inland Revenue v John Lewis Properties Ltd

APPLIED in

• Reynolds and Gibson v Crompton (HM Inspector of Taxes)

CONSIDERED in

• First Provincial Building Society Ltd v Commissioner of Taxation
• Commissioner of Taxation v Montgomery
• Edwards (Inspector of Taxes) v Bairstow

FOLLOWED in

• Scott v Ricketts

This document cites

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• London County Council v Attorney-General and Others
• Cooper (Inspector of Taxes) v Stubbs
• Jones v Leeming
• Attorney General v Black
• Pearn v Miller (HM Inspector of Taxes)



See all quotations

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Ryall v Hoare; Ryall v Honeywill
• Inland Revenue v Livingston
• Inland Revenue v Livingston
• Income Tax Act 1918