Phillips (HM Inspector of Taxes) v West

Core Citations

REPORTED OPINION OF in

• 38 TC 203

FOLLOWED in

• Bukit Yew Sdn Bhd v Director-General of Inland Revenue

CONSIDERED in

• Guinness & Mahon Ltd v Browne

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Sharkey (Inspector of Taxes) v Wernher
• Currie v Commissioners of Inland Revenue
• Income Tax Act 1952
• Housing (Financial Provisions) Act 1933