Leitch v Emmott

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

REPORTED OPINION OF in

• 14 TC 633
• [1929] 2 KB 236

CONSIDERED in

• Murphy v Ingram
• Mulvey (Inspector of Taxes) v Kieran
• DEG-Deutsche Investitions- und Entwicklungsgesellschaft mbH v Koshy and Others

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• British Guiana Credit Corporation v Deen
• Re Stafford
• PR v Income Tax Commissioner
• St. Andrews School Ltd v Albury

APPLIED in

• Re Cameron, deceased ; Kingsley and Others v Commissioners of Inland Revenue
• Murphy v Ingram

CITED in

• International Hotel Ltd v Mcnally
• Lawry v West
• Palmer v Cattermole

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• Elmhirst v Commissioners of Inland Revenue
• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs

REFERRED in

• Day v Commissioner of Stamp Duties (Queensland)
• Browning v Duckworth (Mrs. A. F.)
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd

This document cites

• Bradbury v English Sewing Cotton Company Ltd
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Walton, ex parte, Re Levy
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association



See all quotations

• Finance Act 1914
• Income Tax Act 1918
• Income Tax Act 1842