Lomax v Newton

Core Citations

CONSIDERS

• Income Tax Act 1918

APPLIES

• Nolder v Walters

REPORTED OPINION OF in

• [1953] 1 WLR 1123
• [1953] 2 All ER 801

REFERRED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Lupton v Potts
• Caillebotte v Quinn

[See more]

• HM Revenue and Customs v Banerjee (No 2)
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

DISTINGUISHED in

• Sanderson v Durbidge

APPLIED in

• Baird v Williams
• Brown v Bullock

CITED in

• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

CONSIDERED in

• Ian E Baird v David Williams (H M Inspector of Taxes)
• Brown v Bullock

This document cites

• Nolder v Walters