McMillan v Guest (Inspector of Taxes)

Core Citations

CONSIDERS

• Robinson (HM Inspector of Taxes) v Corry
• Berry v Farrow
• Proctor v Ryall (HM Inspector of Taxes)

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• Great Western Ry. Company v Bater

REFERS TO

• Foulsham v Pickles
• Great Western Ry. Company v Bater
• Proctor v Ryall (HM Inspector of Taxes)

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• D'Arcy v The Tamar, Kit Hill, and Callington Railway Company
• Barson v Airey (Inspector of Taxes)
• Watson v Rowles (Inspector of Taxes)
• Bennett v Marshall
• Robinson (Inspector of Taxes) v Corry ; Corry v Robinson (Inspector of Taxes)
• Pickles v Foster

CONSIDERS

• Companies Act 1929
• Income Tax Act 1918 - Articles : SCH-E
• Income Tax Act 1918

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• Finance Act 1922 - Articles : S-18

RESUELVE RECURSO

• McMillan v Guest (Inspector of Taxes)

REPORTED OPINION OF in

• [1942] UKHL J0427-4
• [1942] 1 All ER 606
• [1942] AC 561

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• 24 TC 190

REFERRED in

• CD v Comptroller of Income Tax (1950-1985) MSTC 318;
• Wong See Yaw and Another v Bright Packaging Industry Bhd
• Marks v Commonwealth

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• Edwards v Clinch
• Gilham v Ministry of Justice
• Edwards v Clinch
• Sharpe v The Bishop of Worcester (in his corporate capacity)
• Percy v Church of Scotland Board of National Mission

CITED in

• Yaw v Correia
• Ashenheim v Income Tax Commissioner

CONSIDERED in

• Parchue v R

ADOPTED in

• Tipping v Jeancard

This document cites

• Foulsham v Pickles
• Barson v Airey (Inspector of Taxes)
• Pickles v Foster
• Robinson (HM Inspector of Taxes) v Corry
• Robinson (Inspector of Taxes) v Corry ; Corry v Robinson (Inspector of Taxes)



See all quotations

• Berry v Farrow
• Great Western Ry. Company v Bater
• D'Arcy v The Tamar, Kit Hill, and Callington Railway Company
• Proctor v Ryall (HM Inspector of Taxes)
• Bennett v Marshall
• Proctor v Ryall (HM Inspector of Taxes)
• Great Western Ry. Company v Bater
• Watson v Rowles (Inspector of Taxes)
• Companies Act 1929
• Income Tax Act 1918
• Finance Act 1922