Pook v Owen

Core Citations

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CONSIDERS

• R v Postmaster General
• Ricketts v Colquhoun
• R v The Inhabitants of Ilam

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• FERGUSSON (Surveyor of Taxes) v NOBLE
• Newsom v Robertson (HM Inspector of Taxes)
• Ricketts v Colquhoun (HM Inspector of Taxes)
• Hochstrasser (HM Inspector of Taxes) v Mayes
• Nolder (HM Inspector of Taxes) v Walters

REFERS TO

• Nolder v Walters
• Hochstrasser (Inspector of Taxes) v Mayes
• Newsom v Robertson (Inspector of Taxes)

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• R v Postmaster General

RESUELVE RECURSO

• Pook v Owen

DISTINGUISHES

• Fergusson v Noble
• Ricketts v Colquhoun

CONSIDERS

• Income Tax Act 1952 - Articles : SCH-9
• Income Tax Act 1952 - Articles : SCH-E
• Finance Act 1956 - Articles : SCH-2

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• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-156
• Finance Act 1956 - Articles : S-10

REPORTED OPINION OF in

• [1969] UKHL J0326-2
• [1969] 2 All ER 1
• 45 TC 571

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• [1970] AC 244
• [1969] 2 WLR 775

CONSIDERED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Taylor v Provan
• Parikh v Sleeman

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• Cheshire Employer and Skills Development Ltd (Formerly Total People Ltd) v The Commissioners for HM Revenue and Customs
• Westcott v Bryan
• Bank of Nova Scotia v Appeal Commissioners
• Bank of Nova Scotia Appellant v The Appeal Commissioners Respondents [ECSC]
• The Commissioners for HM Revenue and Customs v Mr Keith Murphy

CITED in

• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

APPLIED in

• Taylor v Provan
• Exchequer Solutions Ltd v R & C Commissioners

REFERRED in

• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Ketua Pengarah Hasil Dalam Negeri v United Malacca Bhd
• UMB v Ketua Pengarah Hasil Dalam Negeri

This document cites

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• Hochstrasser (Inspector of Taxes) v Mayes
• R v The Inhabitants of Ilam
• R v Postmaster General
• Hochstrasser (HM Inspector of Taxes) v Mayes
• FERGUSSON (Surveyor of Taxes) v NOBLE



See all quotations

• Ricketts v Colquhoun
• R v Postmaster General
• Fergusson v Noble
• Nolder (HM Inspector of Taxes) v Walters
• Newsom v Robertson (Inspector of Taxes)
• Newsom v Robertson (HM Inspector of Taxes)
• Ricketts v Colquhoun (HM Inspector of Taxes)
• Nolder v Walters
• Ricketts v Colquhoun
• Income Tax Act 1952
• Finance Act 1956