Oppenheimer v Cattermole

Core Citations

CONSIDERS

• Foulsham v Pickles
• Stedeford (HM Inspector of Taxes) v Beloe
• Stoeck v Public Trustee

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• LAIRD (as Curator Bonis to CHRISTIE) v Commissioners of Inland Revenue
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons

CONSIDERS

• Income Tax Act 1952
• Finance Act 1961 - Articles : S-22

REFERRED in

• Fatima Mouncife v Secretary of state for the home department
• Jones v Ministry of the Interior of the Kingdom of Saudi Arabia and another (Secretary of State for Constitutional Affairs and another intervening); Mitchell v Al-Dali;
• Vsab v Minister for Immigration and Multicultural and Indigenous Affairs

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• Mahaboob Bibi v Secretary of state for the home department
• Westland Helicopters Ltd v Arab Organisation for Industrialisation
• S v Minister for Immigration and Multicultural Affairs
• Republic of Ecuador v Occidental Exploration & Production Company [QBD (Comm)]
• Hilal Abdul Razzaq Ali Al Jedda v The Secretary of State for Defence
• JSC BTA Bank v Ablyazov and Others (No 4)
• Empresa Exportadora de Azucar v Industria Azucarera Nacional S.A. (Marble Islands, Playa Larga)
• Kuwait Airways Corpn v Iraqi Airways Company (No 1)
• R v Secretary of state for foreign and commonwealth affairs ex parte Amritlal Premchand Shah
• Williams and Humbert Ltd v W. & H. Trade Marks (Jersey) Ltd
• Belhaj and another v Straw and Others; Rahmatullah v Ministry of Defence and another (No 2)
• R v Margaret Jones; Swain v DPP; R v Arthur Milling; R v Toby Olditch; R v Philip Pritchard

CONSIDERED in

• Koroitamana v Commonwealth of Australia
• R (E) v JFS Governing Body
• Hicks v Ruddock

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• Sykes v Cleary
• S v Minister for Immigration and Multicultural Affairs
• Krotov v Secretary of State for the Home Department
• Habib v Commonwealth of Australia
• R v Commissioners of Inland Revenue, ex parte Caglar
• R (Abassi and another) v Secretary of State for Foreign and Commonwealth Affairs and another
• R (CND) v Prime Minister
• Kuwait Airways Corporation v Iraqi Airways Company (Nos 4 & 5)
• Mahaboob Bibi v Secretary of state for the home department
• Kuwait Airways Corporation v Iraqi Airways Company and Another
• Peer International Corpn v Termidor Music Publishers Ltd
• Kuwait Airways Corporation v Iraqi Airways Company (Nos 4 & 5)
• Yukos Capital S.A.R.L (a Company Incorporated in Luxembourg) v Ojsc Rosneft Oil Company (a Company Incorporated in the Russian Federation)

CITED in

• Yukos Capital Sarl v OJSC Rosneft Oil Company
• Lay Kon Tji v Minister for Immigration and Ethnic Affairs
• Habib v Commonwealth of Australia (No 2)

[See more]

• Koe v Minister for Immigration and Multicultural Affairs
• Re Chorley Company Ltd ((in Liquidation)) 1992 Civil Jur. No. 138
• Yukos Capital S.a.r.L (a company incorporated in the Luxembourg) v OJSC Rosneft Oil Company (a company incorporated in the Russian Federation)

REPORTED OPINION OF in

• [1972] 3 All ER 1106
• [1973] CH 264
• [1972] 3 WLR 815

APPEAL RESOLVED in

• Oppenheimer v Cattermole

This document cites

• Foulsham v Pickles
• Stedeford (HM Inspector of Taxes) v Beloe
• Stoeck v Public Trustee
• Foulsham v Pickles
• R v Secretary of State for the Home Department. ex parte Budd



See all quotations

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• LAIRD (as Curator Bonis to CHRISTIE) v Commissioners of Inland Revenue
• Income Tax Act 1952
• Finance Act 1961
• Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order, 1955