Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

Core Citations

---

CONSIDERS

• Tersons Ltd v Stevenage Development Corporation
• Craddock (HM Inspector of Taxes) v Zevo Finance Company, Ltd
• Smith Barry v Cordy (HM Inspector of Taxes)

[See more]

• Smith's Potato Estates Ltd v Bolland
• Prendergast (HM Inspector of Taxes) v Cameron
• Littlewoods Mail Order Stores Ltd v McGregor
• The Rees Roturbo Development Syndicate, Ltd v Ducker (HM Inspector of Taxes)
• Bentleys, Stokes & Lowless v Beeson
• Thomson v Gurneville Securities Ltd
• CALIFORNIAN COPPER SYNDICATE (Ltd and REDUCED) v HARRIS (Surveyor of Taxes)
• THE NEW ZEALAND SHIPPING COMPANY, Ltd, v STEPHENS (Surveyor of Taxes)

RESUELVE RECURSO

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

CITES

• Lupton v F.A. & A.B. Ltd
• Sharkey (Inspector of Taxes) v Wernher
• Heydon's Case

[See more]

• Sharkey (Inspector of Taxes) v Wernher
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Duke of Westminster
• Griffiths v J. P. Harrison (Watford) Ltd
• Partington v Attorney General
• Graham v Green
• Inland Revenue v Livingston
• Buchler v Buchler
• Inland Revenue Commissioner v Europa Oil (N.Z.) Ltd
• Petrotim Securities Ltd v Ayres

CONSIDERS

• Smith Barry v Cordy
• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123

[See more]

• Income Tax Act 1952 - Articles : S-137
• Income Tax Act 1952 - Articles : S-148
• Income Tax Act 1952 - Articles : S-526
• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-341

REPORTED OPINION OF in

• [1973] 2 All ER 657
• [1973] 1 WLR 1180

REFERRED in

• Kowloon Stock Exchange Ltd v Commissioner of Inland Revenue
• MEAN FIDDLER HOLDINGS Ltd v London Borough of Islington
• Yuill v Wilson

[See more]

• Vibroplant Ltd v Holland
• Berry v Warnett
• Marazzi and another v Global Grange Ltd

CONSIDERED in

• Clarke v British Telecom Pension Scheme Trustees
• Skelly v Forbes
• DMV Ltd v Vidrine

CITED in

• G.K.N. Centrax Gears Ltd v Matbro Ltd

APPLIED in

• Clark (Inspector of Taxes) v Perks (No 2); MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another
• Commissioners of Inland Revenue v Aken

APPEAL RESOLVED in

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

This document cites

---

• Griffiths v J. P. Harrison (Watford) Ltd
• Lupton v F.A. & A.B. Ltd
• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Sharkey (Inspector of Taxes) v Wernher
• Prendergast v Cameron



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Petrotim Securities Ltd v Ayres
• Edwards (Inspector of Taxes) v Bairstow
• Tersons Ltd v Stevenage Development Corporation
• Thomson v Gurneville Securities Ltd
• Sharkey (Inspector of Taxes) v Wernher
• Bentleys, Stokes & Lowless v Beeson
• Buchler v Buchler
• Graham v Green
• Littlewoods Mail Order Stores Ltd v McGregor
• Smith Barry v Cordy
• CALIFORNIAN COPPER SYNDICATE (Ltd and REDUCED) v HARRIS (Surveyor of Taxes)
• Thomson v Gurneville Securities Ltd
• Inland Revenue Commissioner v Europa Oil (N.Z.) Ltd
• Craddock (HM Inspector of Taxes) v Zevo Finance Company, Ltd
• Prendergast (HM Inspector of Taxes) v Cameron
• Heydon's Case
• Smith's Potato Estates Ltd v Bolland
• Partington v Attorney General
• THE NEW ZEALAND SHIPPING COMPANY, Ltd, v STEPHENS (Surveyor of Taxes)
• The Rees Roturbo Development Syndicate, Ltd v Ducker (HM Inspector of Taxes)
• Smith Barry v Cordy (HM Inspector of Taxes)
• Inland Revenue v Livingston
• Income Tax Act 1952