Pott's Executors v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Duke of Westminster v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1938 - Articles : S-40
• Bills of Sale Act (1878) Amendment Act 1882 - Articles : S-8
• Finance Act 1938

REFERS TO

• Lyle (B. S.) Ltd v Chappell
• Commissioners of Inland Revenue v Duke of Westminster
• Stott v Shaw and Lee

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• Partington v Attorney General
• Parsons v Equitable Investment Company
• Cuthbert v Robarts, Lubbock & Company

RESUELVE RECURSO

• Pott's Executors v Commissioners of Inland Revenue

REVERSES

• Pott's Executors v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1950] UKHL J1214-1
• 1 TLR 152
• [1951] 1 All ER 76

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• [1951] AC 443

REFERRED in

• Orakpo v Manson Investments Ltd
• Re H. P. C. Productions Ltd
• R Anwar Sajjad v Secretary of State for the Home Department

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• Chief Assessor, Property Tax v Town and City Properties Ltd
• Nissho Iwai International (Singapore) Pte Ltd v Kohinoor Impex Pte Ltd and Another
• Commissioners of Inland Revenue v Bates

APPLIED in

• Champagne Perrier-Jouet S.A. v H. H. Finch Ltd
• Commissioners of Inland Revenue v Wachtel

CITED in

• Aspect Capital Ltd v Revenue and Customs Commissioners
• MJP Media Services Ltd v HM Revenue and Customs
• Construction Forestry Mining & Energy Union v Mammoet Australia Pty Ltd

CONSIDERED in

• Assuranceforeningen Gard Gjensidig v The International Oil Pollution Compensation Fund
• Emmott et Al v The Treasurer of the Commonwealth of the Bahamas et Al

This document cites

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• Commissioners of Inland Revenue v Duke of Westminster
• Parsons v Equitable Investment Company
• Stott v Shaw and Lee
• Cuthbert v Robarts, Lubbock & Company
• Pott's Executors v Commissioners of Inland Revenue



See all quotations

• Partington v Attorney General
• Duke of Westminster v Commissioners of Inland Revenue
• Lyle (B. S.) Ltd v Chappell
• Finance Act 1938
• Bills of Sale Act (1878) Amendment Act 1882