Prendergast v Cameron

Core Citations

CONSIDERS

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Usher's Wiltshire Brewery v Bruce

REFERS TO

• Commissioners of Inland Revenue v Duke of Westminster
• Gramophone & Typewriter Company Ltd v Stanley
• Usher's Wiltshire Brewery v Bruce

RESUELVE RECURSO

• Prendergast v Cameron

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-E

REPORTED OPINION OF in

• [1940] UKHL J0312-1
• [1940] 2 All ER 35
• 23 TC 122

[See more]

• 56 TLR 499
• [1940] AC 549

FOLLOWED in

• Riley v Coglan

REFERRED in

• Holland v Geoghegan
• R v Director-General of Inland Revenue
• Fuchs v Commissioner of Inland Revenue

[See more]

• White v Franklin
• Bridges (Inspector of Taxes) v Hewitt
• Hochstrasser (Inspector of Taxes) v Mayes

DISTINGUISHED in

• Director-General of Inland Revenue v R

This document cites

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Commissioners of Inland Revenue v Duke of Westminster
• Usher's Wiltshire Brewery v Bruce
• Usher's Wiltshire Brewery v Bruce
• Gramophone & Typewriter Company Ltd v Stanley



See all quotations

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Income Tax Act 1918