Nicoll (HM Inspector of Taxes) v Austin

Core Citations

REPORTED OPINION OF in

• 19 TC 531

CITED in

• Reed v Cattermole

DISTINGUISHED in

• Wilkins v Rogerson
• Wilkins v Rogerson

REFERRED in

• Barclays Bank Ltd v Naylor

NOT APPLIED in

• Hochstrasser (Inspector of Taxes) v Mayes

This document cites

• Salomon v Salomon and Company
• North British Railway Company v Scott
• Hartland v Diggines (Inspector of Taxes)
• Commissioners of Inland Revenue v Forth Conservancy Board
• Attorney General v Richmond, Gordon and Lennox (Duke) (No. 1)



See all quotations

• Income Tax Act 1918