Lawson v Rolfe

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123

DISTINGUISHES

• Brodie's Trustees v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Reid's Trustees
• Baron Inchyra v Jennings (Inspector of Taxes)
• Corbett v Commissioners of Inland Revenue

[See more]

• Archer-Shee v Garland

CITES

• Postlethwaite v Commissioners of Inland Revenue

FOLLOWS

• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood

REPORTED OPINION OF in

• 46 TC 199
• [1970] 1 All ER 761
• [1970] 2 WLR 602

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• [1970] Ch 612

This document cites

• California - 180 Cal. 748, L. A. 5907, In re Estate of Duffill
• Commissioners of Inland Revenue v Reid's Trustees
• Archer-Shee v Garland
• Baron Inchyra v Jennings (Inspector of Taxes)
• Corbett v Commissioners of Inland Revenue



See all quotations

• Brodie's Trustees v Commissioners of Inland Revenue
• Baker v Archer-Shee
• Associated Insulation Products Ltd v Golder
• Postlethwaite v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Reid's Trustees
• Rae v Lazard Investment Company Ltd
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Income Tax Act 1952