Nethersole v Withers (HM Inspector of Taxes)

Core Citations

CONSIDERED in

• Moriarty v Evans Medical Supplies Ltd
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Moriarty v Evans Medical Supplies Ltd

REPORTED OPINION OF in

• 28 TC 501

This document cites

• Mills v Jones (Inspector of Taxes)
• Messager v British Broadcasting Company
• Bomford v Osborne (Inspector of Taxes)
• Desoutter Bros. Ltd v J. E. Hanger & Company, Ltd and Artificial Limb Makers, Ltd
• Withers (HM Inspector of Taxes) v Nethersole



See all quotations

• Usher's Wiltshire Brewery v Bruce
• Beare (Inspector of Taxes) v Carter
• Income Tax Act 1918
• Copyright Act 1911
• Patents and Designs Act 1907