Lowe v J. W. Ashmore Ltd

Core Citations

CONSIDERS

• Finance Act 1963 - Articles : S-15
• Finance Act 1963 - Articles : S-28
• Income Tax Act 1952 - Articles : S-122

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• Income Tax Act 1952 - Articles : S-123
• Income Tax Act 1952 - Articles : S-124
• Income Tax Act 1952 - Articles : S-526

DISTINGUISHES

• Roberts v Lord Belhaven's Executors
• Hopwood v C. N. Spencer Ltd

REFERS TO

• Stow Bardolph Gravel Company Ltd v Poole
• Scottish Provident Institution v Farmer
• Booker v Palmer

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• Russell v Scott
• Kursell v Timber Operators and Contractors
• Clarke v Ramuz
• Webber v Lee
• Smethurst (HM Inspector of Taxes) v Davy

APPLIES

• Martin v Commissioners of Inland Revenue. Martin v Lowry

REPORTED OPINION OF in

• TC Leaflet No 2369
• [1971] 1 All ER 1057
• TC Leaflet No 2369

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• 46 TC 597
• TC Leaflet No 2369
• [1970] 3 WLR 998
• [1971] Ch 545

DISTINGUISHED in

• McClure v Petre

CONSIDERED in

• Agricultural and Rural Finance Pty Ltd and Another v John Edward Atkinson and Others
• Champion Mortgage Services Pty Ltd v Charles Menzies Craigie and Anor
• International Trust Ltd v Bryan et Al

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• Commissioners of Inland Revenue v John Lewis Properties Ltd

REFERRED in

• Sfar v Louth County Council and Others

This document cites

• Russell v Scott
• Stow Bardolph Gravel Company Ltd v Poole
• Webber v Lee
• Roberts v Lord Belhaven's Executors
• Smethurst (HM Inspector of Taxes) v Davy



See all quotations

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Hopwood v C. N. Spencer Ltd
• Duke of Sutherland v Heathcote
• Booker v Palmer
• Inland Revenue v Lord Belhaven and Stenton's Executors
• Kursell v Timber Operators and Contractors
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Scottish Provident Institution v Inland Revenue
• Clarke v Ramuz
• Scottish Provident Institution v Farmer
• Income Tax Act 1952
• Finance Act 1963
• Finance Act 1948