R v Inspector of Taxes, ex parte Clarke

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue v Park Investment Ltd

RESUELVE RECURSO

• R v Inspector of Taxes, ex parte Clarke

APPLIES

• Re Coleman's Depositories Ltd, and Life and Health Assurance Association
• Howard v Bodington

AFFIRMS

• R v Inspector of Taxes, ex parte Clarke

DISTINGUISHES

• Grainger v Singer

CONSIDERS

• Income Tax Act 1952 - Articles : S-64
• Finance Act 1962
• Finance Act 1950 - Articles : S-23

REFERRED in

• Lord Advocate v McKenna
• Commissioners of Inland Revenue v Wilkinson
• Bye v Coren

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• Wang v Commissioner of Inland Revenue

CONSIDERED in

• Valleybright Ltd v Richardson
• Kramer v Arnold
• Commissioners of Inland Revenue v John Gordon Wilkinson

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• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

APPLIED in

• Hughes v Viner

CITED in

• Haven Healthcare (Southern) Ltd v York (Inspector of Taxes)
• Wang v Commissioner of Inland Revenue

REPORTED OPINION OF in

• 47 TC 691
• [1974] QB 220
• [1972] 1 All ER 545

[See more]

• [1973] 3 WLR 673

This document cites

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• Grainger v Singer
• Re Coleman's Depositories Ltd, and Life and Health Assurance Association
• Commissioners of Inland Revenue v Park Investment Ltd
• Howard v Bodington
• R v Inspector of Taxes, ex parte Clarke



See all quotations

• Finance Act 1962
• Finance Act 1950