Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

Core Citations

RESUELVE RECURSO

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

CONSIDERS

• Income Tax Act 1918
• Finance Act 1926

REFERS TO

• WATSON BROTHERS v LOTHIAN (Surveyor of Taxes)

AFFIRMS

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

REPORTED OPINION OF in

• 55 TLR 218
• [1938] 4 All ER 609
• [1939] 2 KB 1

REFERRED in

• Bramford's Road Transport Ltd v Evans (Inspector of Taxes)

CONSIDERED in

• Falmer Jeans Ltd v Rodin (Inspector of Taxes)
• Sharkey (Inspector of Taxes) v Wernher

CITED in

• Ingram (J. G.) & Son Ltd v Callaghan
• Mac Giollariogh v Irish Bloodstock Agency Ltd