Luke v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Doyle (HM Inspector of Taxes) v Davison

REFERS TO

• Doyle v Davison

RESUELVE RECURSO

• Luke v Commissioners of Inland Revenue

REVERSES

• Luke v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-161
• Income Tax Act 1952 - Articles : S-162
• Income Tax Act 1952

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• Income Tax Act 1952 - Articles : SCH-E

REPORTED OPINION OF in

• [1963] UKHL J0220-2
• [1963] 1 All ER 655
• 1963 SC HL 65

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• [1963] 1 All ER 655
• 1963 SC HL 65
• 40 TC 630
• [1963] 2 WLR 559
• [1963] AC 557

CITED in

• Bristol & West Plc v Revenue and Customs Commissioners
• Frankland v Commissioners of Inland Revenue
• Chevron U.K. Ltd v Commissioners of Inland Revenue

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• Hirsch v Crowthers Cloth Ltd
• Barclays Mercantile Industrial Finance Ltd v Melluish
• Consolidated Investment and Enterprises Ltd v Commissioner of Income Tax
• The Director General, Mauritius Revenue Authority v Paradis Brabant Hotel
• Housing (Private Rented Dwellings) Bill, 1981
• Howard v Borneman (No. 2)
• Royal College of Nursing of the United Kingdom v Department of Health and Social Security

FOLLOWED in

• Hilton v Commissioner of Taxation

APPROVED in

• Mastercard International Inc. v Reserve Bank of Australia
• McDaid v Judge Sheehy

REFERRED in

• O'Rourke (Inspector of Taxes) v Binks
• Saraswati v R
• Massmould Holdings Ltd v Payne

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• Macalister v R
• Commissioners of Inland Revenue v Berrill
• Deraman bin Din and Others v Ibrahim bin Mamat
• AMDAC (M) Sdn Bhd v BYD Auto IndustryCompany Ltd
• Lembaga Hasil Dalam Negeri Malaysia v Alam Maritim Sdn Bhd
• Ganesan a/l Singaram v Setiausaha Suruhanjaya Pasukan Polis and Others
• Cannon Street (No. 20) Ltd v Singer & Friedlander Ltd
• Palm Oil Research & Development Board Malaysia v Premium Vegetable Oils Sdn Bhd
• Bar Malaysia v Index Continent Sdn Bhd
• Bermuda Bar Council v Walkers (Bermuda) Ltd
• Freehold Properties 250 Ltd v Beverley Ann Field
• Murphy v Ingram
• R & C Commissioners v Bank of Ireland Britain Holdings Ltd
• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
• Frankland v Commissioners of Inland Revenue
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• McDaid v Sheehy
• Nestor v Murphy
• O'Neill v Governor of Castlerea Prison
• Telecom Éireann v O'Grady
• State (Thornhill) v Minister for Defence
• National Irish Bank Ltd v Graham (No. 2)
• York House (Chelsea) Ltd v Edward Allen Victor Thompson
• Hope Community Church (Wymondham) v Nicholas Brendan Phelan
• Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• Rafferty v Crowley

CONSIDERED in

• Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd
• Western Bank Ltd (Plaintiffs) Kurt Schindler (Defendants)
• Taylor v The Owners – Strata Plan No 11564 and Others

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• Bryan Francis O'rourke HM Inspector of Taxes) v Edward Binks
• Howard v Borneman (No. 2)
• Jenks v Dickinson (Inspector of Taxes)
• DPP v Tyson James Leys
• Lesquende Ltd v Planning and Environment Committee
• O'Rourke (Inspector of Taxes) v Binks
• Commissioners of Customs and Excise v Mechanical Services (Trailer Engineers) Ltd
• Premium Investments Ltd and Town and Country Resorts Ltd v Commissioner of General Consumption Tax
• An Blascaod Mór Teoranta and Others v Commissioners of Public Works and othersgeraf
• Murphy v GM PB PC Ltd and GH
• Commissioners of Inland Revenue v Trustees of Sir John Aird's Settlement
• Sangster Bookstore Ltd v Commissioner of General Consumption Tax
• K.R.A. v The Minister for Justice and Equality
• Ropaigealach v Barclays Bank Plc
• An Blascaod Mór Teoranta v Commissioner of Public Works
• Urenco Chemplants Ltd and Another v R & C Commissioners
• Hope Community Church (Wymondham) v Nicholas Brendan Phelan
• Bridgehouse (Bradford No.2) v BAE Systems Plc
• Hancock and another v Commissioners for HM’s Revenue and Customs
• Harding v HM Revenue and Customs
• State (Haverty) v an Bord Pleanála

DISTINGUISHED in

• Kumpulan Kamuning Sdn Bhd v Rajoo and Others
• Westcott v Bryan

APPLIED in

• Western Bank Ltd v Schindler

This document cites

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• Doyle v Davison
• Doyle (HM Inspector of Taxes) v Davison
• Luke v Commissioners of Inland Revenue
• Income Tax Act 1952