Leeming v Jones (HM Inspector of Taxes)

Core Citations

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v George Anson
• E. P. Jenkinson (HM Inspector of Taxes) (Appellant) M.M. Freedland (Respondent)

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• Edwards (Inspector of Taxes) v Bairstow
• Juman v The Board of Inland Revenue

REPORTED OPINION OF in

• 15 TC 333

This document cites

• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Jones v Leeming
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Grainger v Maxwell
• Cooper (Inspector of Taxes) v Stubbs



See all quotations

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Jones v Leeming
• Attorney General v Black
• Lady Emily Foley v Fletcher and Rose
• Pearn v Miller (HM Inspector of Taxes)
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Carlisle and Silloth Golf Club v Smith
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Carlisle and Silloth Golf Club v Smith
• Ryall v Hoare; Ryall v Honeywill
• Inland Revenue v Livingston
• Inland Revenue v Livingston
• Income Tax Act 1918
• Income Tax Act 1842