Leedale v Lewis

Core Citations

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CONSIDERS

REFERS TO

• Archer-Shee v Garland
• Roome v Edwards
• Attorney General v Heywood

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• Re Latham, decd
• Attorney General v Farrell

RESUELVE RECURSO

• Leedale v Lewis

AFFIRMS

• Leedale v Lewis

CONSIDERS

• Finance Act 1965 - Articles : S-42
• Finance Act 1981 - Articles : S-80

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• Taxes Management Act 1970 - Articles : S-73
• Finance Act 1940 - Articles : S-43
• Finance Act 1940
• Income and Corporation Taxes Act 1970 - Articles : S-454
• Customs and Inland Revenue Act 1881 - Articles : S-38
• Finance Act 1965

REPORTED OPINION OF in

• [1982] UKHL J1014-2
• [1982] 1 WLR 1319
• [1982] 3 All ER 808

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• [1982] BTC 355
• 56 TC 501

CLARIFIED in

• Ewart v Taylor

CITED in

• Wood v Links Golf Tasmania Pty Ltd
• Yazbek v Commissioner of Taxation
• Cosmo Brooks v Hugh Astley Hendricks

REFERRED in

• De Rothschild v Lawrenson (Inspector of Taxes)
• De Rothschild v Lawrenson (Inspector of Taxes)

APPLIED in

• Bayley v Garrod

CONSIDERED in

• Secretary, Department of Families, Housing, Community Services and Indigenous Affairs v Elliott
• Coutts (Cayman) Ltd v Lemos
• West and Others (Inspectors of Taxes) v Trennery and Others

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• Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)
• Allan Brian Cooper (Appellant) Anthony L Billingham and Another (Respondent) Charles Murray Fisher (Appellant) Arthur John Edwards and Another (Respondent)
• Lr v Jr (A Bankrupt)
• Armitage v Nurse
• Emmott et Al v The Treasurer of the Commonwealth of the Bahamas et Al

This document cites

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• Roome v Edwards
• Archer-Shee v Garland
• Re Latham, decd
• Leedale v Lewis
• Attorney General v Heywood



See all quotations

• Attorney General v Farrell
• Inland Revenue v Clark's Trustees
• Finance Act 1940
• Finance Act 1981
• Finance Act 1965
• Customs and Inland Revenue Act 1881
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Capital Gains Tax Regulations 1967