Malcolm v Lockhart

Core Citations

CONSIDERS

• Income Tax Act 1853 - Articles : S-II

REFERRED in

• Thompson v Milk Marketing Board
• Hemens v Whitsbury Farm and Stud Ltd
• Levene v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 35 TLR 231
• [1919] AC 463

FOLLOWED in

• McLaughlin v Bailey

CITED in

• Lord Glanely v Wightman (Inspector of Taxes)

CONSIDERED in

• Commissioners of Inland Revenue v Lysaght