Lupton v Potts

Core Citations

APPLIES

• Blackwell (HM Inspector of Taxes) v Mills

CONSIDERS

• Income Tax Act 1952 - Articles : SCH-9

REFERS TO

• Brown v Bullock
• Griffiths (Inspector of Taxes) v Mockler
• Humbles v Brooks

[See more]

• Lomax v Newton
• Reigate v Union Manufacturing Company (Ramsbottom) Ltd
• Simpson v Tate
• Ricketts v Colquhoun
• Southern Foundries (1926) Ltd v Shirlaw
• Nolder v Walters
• The Moorcock

REPORTED OPINION OF in

• 45 TC 643
• [1969] 3 All ER 1083
• [1969] 1 WLR 1749

REFERRED in

• HM Revenue and Customs v Banerjee (No 2)

DISTINGUISHED in

• HM Revenue and Customs v Banerjee (No 2)

This document cites

• Southern Foundries (1926) Ltd v Shirlaw
• Brown v Bullock
• Lomax (HM Inspector of Taxes) v Newton
• Griffiths (Inspector of Taxes) v Mockler
• The Moorcock



See all quotations

• Humbles v Brooks
• Lomax v Newton
• Simpson v Tate
• Reigate v Union Manufacturing Company (Ramsbottom) Ltd
• Blackwell (HM Inspector of Taxes) v Mills
• Nolder v Walters
• Ricketts v Colquhoun
• Southern Foundries (1926) Ltd v Shirlaw
• Income Tax Act 1952
• Solicitors Act 1957