Lupton (HM Inspector of Taxes) v Potts

Core Citations

CONSIDERED in

• HM Revenue and Customs v Banerjee (No 2)
• HM Revenue and Customs v Banerjee (No 2)

REPORTED OPINION OF in

• 45 TC 643

This document cites

• Brown v Bullock
• Lomax (HM Inspector of Taxes) v Newton
• The Moorcock
• Humbles v Brooks
• Simpson v Tate



See all quotations

• Reigate v Union Manufacturing Company (Ramsbottom) Ltd
• Blackwell (HM Inspector of Taxes) v Mills
• Lupton v Potts
• Nolder v Walters
• Ricketts v Colquhoun
• Southern Foundries (1926) Ltd v Shirlaw
• Income Tax Act 1952
• Solicitors Act 1957