Levene v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• COOPER (Surveyor of Taxes) v CADWALADER
• Reid v The Commissioners of Inland Revenue
• Rogers v Inland Revenue

[See more]

• Loewenstein De Salis (HM Inspector of Taxes)
• Re Young
• Reid v Commissioners of Inland Revenue

REFERS TO

• Farmer v Cotton's Trustees
• Smith v Lion Brewery Company
• Cooper (Surveyor of Taxes) v Cadwalader

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• Rogers v Inland Revenue
• Foulsham v Pickles
• Great Western Ry. Company v Bater
• Re Young
• Malcolm v Lockhart
• Reid v Commissioners of Inland Revenue
• BAYARD BROWN v BURT (Surveyor of Taxes)
• Cooper (Inspector of Taxes) v Stubbs
• Loewenstein De Salis (HM Inspector of Taxes)

RESUELVE RECURSO

• Levene v Commissioners of Inland Revenue

CITES

• Steel v Steel
• Jopp v Wood
• 20 Dunl 307

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• Moorhouse and Wife v Lord and Others
• Re Hecquard. ex parte Hecquard
• R v The Guardians of the Glossop Union

CONSIDERS

• Income Tax Act 1918 - Articles : S-46
• Finance Act 1924 - Articles : S-27

REPORTED OPINION OF in

• [1928] UKHL J0309-2
• 44 TLR 374
• 13 TC 486

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• [1928] All ER Rep 746
• [1928] AC 217

CONSIDERED in

• Hafza v Director-General of Social Security
• Collett v Repatriation Commission
• Stransky v Stransky

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• Swindells v Cheshire County Council
• Logue v Hansen Technologies Ltd
• Panagaki v Apostolopoulos
• Goodwin v Curtis (Inspector of Taxes)
• Arthur v Revenue and Customs Commissioners
• Ansell Roofing Ltd v Economic Development Committee
• Schurman v Minister of Immigration
• Payne v Attorney General

CITED in

• Re Vassis; ex parte Leung
• Collector of Customs v Perkins Shipping Pty Ltd
• Turner v Trevorrow

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• Duckworth v Lowe (Inspector of Taxes)
• TC03022: Stephen Norman Rumbelow and another
• TC03021: Paul Gibson
• Re Adoption Application 52/1951
• Bank of Western Australia Ltd v Kwok
• Re Adoption Application No 77/88
• Re Mackenzie
• W v W
• Hewitt v Rivers
• Mulvey v Coffey
• Ansell Roofing Ltd v States of Jersey Economic
• Re L (A Child) (Recognition of Foreign Order)
• WWRT Ltd v Serhiy Tyshchenko
• Peremptory Return Order, A
• Deane v Deane
• Barnes (Kidson) v City of Kingston Cooperative Credit Union Ltd
• Varsani v Relfo Ltd ((in Liquidation))
• Chubb European Group SE v The Health Insurance Authority
• MacAonghusa v Ringmahon Company
• Amanda Magret Landsberg and Eben Arnoldis Breetzke v Road Safety Authority, The Minister for Transport, Tourism and Sport the Attorney General Ireland

REFERRED in

• Cicutti v Suffolk County Council
• Re Taylor; ex parte Natwest Australia Bank Ltd
• Dr AH Tuczka v HM Revenue and Customs (TC00366)

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• Commissioner of Taxation v Miller
• Sumnal v Statt
• Portec (U.K.) Ltd v Mogensen
• Lowry v Lowry
• R (on the application of Cornwall Council) v Secretary of State for Health (Wiltshire Council and Others, interested parties)
• Arshad v Immigration officer, London (Heathrow) airport
• Palaniappa Chettiar, Re the estate of
• Bata Shoe Company (M) Ltd; Employees Provident Fund Board
• Hoh Kiang Ngan v Hoh Han Keyet
• MY v Comptroller-General of Inland Revenue
• MY v Comptroller General of Inland Revenue (1950-1985) MSTC 127;
• Neary v Service Children's Education
• Raju Rajaram Pillai (t/a Dhanveer Enterprise) v MMC Power Sdn Bhd
• Re Abdul Razak bin Rouse
• Worcestershire County Council v Secretary of State for Health and Social Care
• R (M) v LB Hammersmith & Fulham and LB Sutton; R (Hertfordshire County Council) v LB Hammersmith and Fulham
• R (M) v LB Hammersmith & Fulham and LB Sutton; R (Hertfordshire County Council) v LB Hammersmith and Fulham
• HRH Prince Hussam Bin Saud Bin Abdulaziz Al Saud v Mobile Telecommunications Company KSCP
• Robin Stait v Cosmos Insurance Ltd Cyprus
• R v Barnet London Borough Council, ex parte Nilish Shah
• Goodwin v Curtis (Inspector of Taxes)
• R (on the application of Cornwall Council) v Secretary of State for Health
• Sang Youl Kim v Sungmo Lee
• R (on the application of Davies and another) v HM Revenue and Customs
• HM Revenue and Customs v Grace
• Matthew Thomas Parish v Wikimedia Foundation, Inc.
• HM Revenue and Customs v Grace
• Re P-J (Abduction: Habitual Residence: Consent)
• Re Dunne (a bankrupt)
• Cherney v Deripaska (No 2)
• Deutsche Bank A.G. v Murtagh
• Mark v Mark
• Nessa v Chief Adjudication Officer
• Ferrier v Scottish Milk Marketing Board
• R v Immigration appeal tribunal (ex parte Siggins)

FOLLOWED in

• Clarke v Insurance Office of Australia Ltd
• Lee Mei-Chih v Chang Kuo-Yuan
• Wheeler v Wheeler

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• R (on the application of Davies and another) v HM Revenue and Customs

DISTINGUISHED in

• Dvorani v Minister for Immigration and Multicultural Affairs
• Re an Infant

APPLIED in

• Reed v Clark
• Brokelmann v Barr
• Hopkins v Hopkins

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• Fox v Stirk and Bristol Electoral Registration Officer
• R v Barnet London Borough Council, ex parte Nilish Shah

RELIED UPON in

• R v Eastleigh Borough Council, ex parte Betts

This document cites

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• Rogers v Inland Revenue
• Re Young
• Reid v Commissioners of Inland Revenue
• COOPER (Surveyor of Taxes) v CADWALADER
• Reid v The Commissioners of Inland Revenue



See all quotations

• BAYARD BROWN v BURT (Surveyor of Taxes)
• 20 Dunl 307
• Cooper (Inspector of Taxes) v Stubbs
• R v The Guardians of the Glossop Union
• Loewenstein De Salis (HM Inspector of Taxes)
• Smith v Lion Brewery Company
• Moorhouse and Wife v Lord and Others
• Cooper (Surveyor of Taxes) v Cadwalader
• Reid v Commissioners of Inland Revenue
• Farmer v Cotton's Trustees
• Foulsham v Pickles
• Loewenstein De Salis (HM Inspector of Taxes)
• Re Hecquard. ex parte Hecquard
• Malcolm v Lockhart
• Great Western Ry. Company v Bater
• Rogers v Inland Revenue
• Jopp v Wood
• Re Young
• Steel v Steel
• Income Tax Act 1918
• Finance Act 1924