McMann v Shaw

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123
• Income Tax Act 1952 - Articles : S-156

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• Income Tax Act 1952 - Articles : S-376

REFERS TO

• Moss' Empires Ltd v Commissioners of Inland Revenue
• Kemp (as Hawkins' Executor) v Evans (HM Inspector of Taxes)

APPLIES

• Stedeford (Inspector of Taxes) v Beloe

REPORTED OPINION OF in

• 48 TC 330
• [1972] 3 All ER 732
• 71 LGR 185

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• [1972] 1 WLR 1578

This document cites

• Moss' Empires Ltd v Commissioners of Inland Revenue
• Grosvenor Place Estates Ltd v Roberts
• Cenlon Finance Company Ltd v Ellwood
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Stedeford (Inspector of Taxes) v Beloe



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• Glamorgan Quarter Sessions v Wilson
• Inland Revenue v Hogarth
• Forsyth v Thompson
• Kemp (as Hawkins' Executor) v Evans (HM Inspector of Taxes)
• Williams (Inspector of Taxes) v Trustees of W. W. Grundy
• THE QUARTER SESSIONS for THE COUNTY of GLAMORGAN v WILSON (Surveyor of Taxes)
• Commissioners of Inland Revenue v Ramsay
• Income Tax Act 1952
• Finance Act 1922
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Finance Act 1932
• Income Tax Management Act 1964
• London Government Act 1963
• National Health Service (Travelling Allowances, etc.) Regulations 1964