Lowe (HM Inspector of Taxes) v Peter Walker (Warrington) and Robert Cain & Sons, Ltd

Core Citations

REPORTED OPINION OF in

• 20 TC 25

CONSIDERED in

• Irving v HM Revenue and Customs
• Irving v HM Revenue and Customs

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Kirby v Wilkins
• Eland v Baker
• Companies Act 1929
• Income Tax Act 1918



See all quotations

• Finance Act 1921
• REGULATIONS, Dated NOVEMBER 10, 1921, Made by the COMMISSIONERS OF INLAND REVENUE UNDER SECTION 32 OF THE FINANCE ACT, 1921 (11 & 12 GEO. 5. C. 32).