McGowan v Brown

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-108

DISTINGUISHES

• Walker v Carnaby Harrower, Barham & Pykett

REFERS TO

• Murray v Goodhews
• Severne v Dadswell
• Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd

APPLIES

• Simpson v John Reynolds & Company (Insurances) Ltd

REPORTED OPINION OF in

• TC Leaflet No 2650
• TC Leaflet No 2650
• [1977] 2 EGLR 129

[See more]

• TC Leaflet No 2650
• 52 TC 8
• [1977] 3 All ER 844
• [1977] 1 WLR 1403

REFERRED in

• Murray v Goodhews

This document cites

• Murray v Goodhews
• Simpson v John Reynolds & Company (Insurances) Ltd
• Pearce v Stanley-Bridges Ltd
• Commissioners of Inland Revenue v Brander & Cruickshank
• Harrison v Willis Bros



See all quotations

• Try v Johnson (Inspector of Taxes)
• Walker v Carnaby Harrower, Barham & Pykett
• Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd
• Severne v Dadswell
• Moore v Griffiths
• Commissioners of Inland Revenue v Fleming & Company (Machinery)
• Taxes Management Act 1970