Re Sutherland, decd

Core Citations

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DOUBTS

• Re Duffy. Lakeman v Attorney General

CONSIDERS

• Whitney v Commissioners of Inland Revenue
• R v The Mayor and Aldermen of Doncaster

REFERS TO

• King's Case
• King v Malcott
• British Transport Commission v Gourley

[See more]

• Whitney v Commissioners of Inland Revenue
• Rush Administratrix v Rush
• Carter and Lord Colrain
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

CONSIDERS

• Finance Act 1894
• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-292

[See more]

• Income Tax Act 1952 - Articles : S-297
• Finance Act 1940 - Articles : S-50
• Finance Act 1940 - Articles : S-55
• Finance Act 1894 - Articles : S-7
• Finance Act 1940

RESUELVE RECURSO

• Re Sutherland, decd

APPLIES

• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd

CITES

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

REPORTED OPINION OF in

• [1961] UKHL J1026-2
• [1961] 3 All ER 855
• [1961] TR 349

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• [1961] 105 SJ 929
• [1961] 3 WLR 1062
• [1963] AC 235

CONSIDERED in

• Nomura International Plc v Credit Suisse First Boston International
• BAE Systems Electronics Ltd v Selex Communications Ltd
• Expile Pty Ltd v Jabb's Excavations Pty Ltd and Another

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• Jackgreen (International) Pty Ltd
• Snoozebox Ltd v The Health and Safety Executive
• Re Nortel GmbH
• Andrew Maxwell Kilgour Alexander (as Executor of Mrs. D. E. Alexander, Deceased) (Respondent v Commissioners of Inland Revenue (Appellants
• Andrew Maxwell Kilgour Alexander and Another (Respondent v Commissioners of Inland Revenue (Appellants
• Chapman v Weathertight Homes Tribunal Hc Ak
• Wellington City Council v Registrar of Companies
• Terra Energy Corporation (Re),
• CBL Insurance Europe Designated Activity Company v Insurance Act 1936
• Guyana Industrial & Commercial Investments Ltd v The Commissioner of Inland Revenue
• The Companies Act (2022 Revision) and Shinsun Holdings (Group) Company, Ltd
• Cithara Global Multi-Strategy SPC v Haimen Zhongnan Investment Development (International) Company Ltd
• Cithara Global Multi-Strategy SPC v Haimen Zhongnan Investment Development
• Glenister v Rowe
• Grays Timber Products Ltd v HM Revenue and Customs

REFERRED in

• Alexander v IRC
• Re Rochford's Settlement Trusts ; Rochford v Rochford
• Louise Mary Brittain v Michael Chamberlain (Supervisor of a voluntary arrangement relating to North Point Global Ltd)

[See more]

• Integral Memory Plc v Watts
• The Minister for Finance and Ireland v Comhfhorbairt (Gaillimh) Trading as Aer Arann
• CFL Finance Ltd v David Rubin and Others

CITED in

• Revenue and Customs Commissioners v Morrison
• Mclellan v Australian Stock Exchange Ltd
• Nomura International Plc v Credit Suisse First Boston International [QBD (Comm)]

[See more]

• Donnelly v Royal Bank of Scotland Plc
• Cape Distribution Ltd v Cape Intermediate Holdings Plc
• Gordon David Bavaird And Others V. Sir Robert Mcalpine Limited+watson Construction Limited+james Laidlaw & Sons Limited+south Lanarkshire Council
• County Bookshops Ltd v Grove
• Day v Haine and Another
• Lindo and Others v Mitchell
• Apthorp and Another v Niblock and Others
• Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner
• (1) Alan Robert Bloom (2) Alan Michael Hudson (3) Christopher John Wilkinson Hill (4) Stephen John Harris (5) David Martin Hughes v (1) The Pensions Regulator and Others
• Re T &N Ltd
• Re T & N Ltd and Others (No 3)

FOLLOWED in

• Re Bristol Fund

APPLIED in

• Snoozebox Ltd v The Health and Safety Executive

COMMENTED in

• Re Nortel GmbH ((in Administration)) and related companies

This document cites

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• British Transport Commission v Gourley
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Whitney v Commissioners of Inland Revenue



See all quotations

• Re Duffy. Lakeman v Attorney General
• Whitney v Commissioners of Inland Revenue
• King's Case
• R v The Mayor and Aldermen of Doncaster
• Rush Administratrix v Rush
• Carter and Lord Colrain
• King v Malcott
• Finance Act 1940
• Income Tax Act 1952
• Appellate Jurisdiction Act 1876
• Finance Act 1894