Philippi v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Congreve and Congreve v Commissioners of Inland Revenue
• R v Special Comrs. of Income Tax, ex parte Philippi
• Bambridge v Commissioners of Inland Revenue

REFERS TO

• Rennell v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Re Park, deceased (No 2)

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• Sugden v Lord St. Leonards

RESUELVE RECURSO

• Philippi v Commissioners of Inland Revenue

AFFIRMS

• Philippi v Commissioners of Inland Revenue

CITES

• SASSOON v Commissioners of Inland Revenue
• Cooper (Inspector of Taxes) v Stubbs

CONSIDERS

• Income Tax Act 1952 - Articles : S-412
• Income Tax Act 1952
• Finance Act 1936 - Articles : S-18

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• Finance Act 1938 - Articles : S-28

REPORTED OPINION OF in

• [1971] 3 All ER 70
• 47 TC 75
• [1971] 1 WLR 1272

CITED in

• Chetwode (Lord) v Commissioners of Inland Revenue

CONSIDERED in

• Vestey v Commissioners of Inland Revenue (no 1)
• Vestey v Commissioners of Inland Revenue (no 1)

This document cites

• Re Park, deceased (No 2)
• Bambridge v Commissioners of Inland Revenue
• Rennell v Commissioners of Inland Revenue
• Cooper (Inspector of Taxes) v Stubbs
• Philippi v Commissioners of Inland Revenue



See all quotations

• R v Special Comrs. of Income Tax, ex parte Philippi
• Bambridge v Commissioners of Inland Revenue
• Congreve and Congreve v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Sugden v Lord St. Leonards
• SASSOON v Commissioners of Inland Revenue
• Finance Act 1938
• Income Tax Act 1952
• Finance Act 1936