Pegler v Abell

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-525

REFERS TO

• Bucks v Bowers
• Dale v Commissioners of Inland Revenue
• Hale v Shea

[See more]

• Commissioners of Inland Revenue v Butterley Company Ltd
• Peay (Inspector of taxes) v Newton
• McDougall v Smith
• Commissioners of Inland Revenue v Parkhouse Collieries, Ltd

REPORTED OPINION OF in

• 48 TC 564
• [1973] 1 All ER 53
• [1973] 1 WLR 155

FOLLOWED in

• Lawrance v Ridsdale's Executrix

APPLIED in

• Northend v White & Leonard and Corbin Greener

This document cites

• Commissioners of Inland Revenue v Butterley Company Ltd
• Commissioners of Inland Revenue v Butterley Company Ltd
• McDougall v Smith
• Commissioners of Inland Revenue v Parkhouse Collieries, Ltd
• Dale v Commissioners of Inland Revenue



See all quotations

• Peay (Inspector of taxes) v Newton
• Hale v Shea
• Bucks v Bowers
• M'Dougall v Inland Revenue
• Income Tax Act 1952
• Taxes Management Act 1970