Peay (Inspector of taxes) v Newton

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-525

REFERS TO

• McDougall v Smith

REPORTED OPINION OF in

• 46 TC 653
• [1971] 2 All ER 172
• [1971] 1 WLR 133

CONSIDERED in

• Koenigsberger v Mellor (Inspector of Taxes)
• Koenigsberger v Mellor (Inspector of Taxes)

REFERRED in

• Pegler v Abell
• Northend v White & Leonard and Corbin Greener

This document cites

• McDougall v Smith
• Clifford v Commissioners of Inland Revenue
• Torrens v The Commissioners of Inland Revenue
• M'Dougall v Inland Revenue
• Hennell v Commissioners of Inland Revenue



See all quotations

• Income Tax Act 1952
• Finance Act 1962
• Finance Act 1965