Rogers v Longsdon

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-82
• Income Tax Act 1952 - Articles : S-180
• Jones v Cwmorthen Slate Company

DISTINGUISHES

• Shingler v P. Williams & Sons

DOES NOT FOLLOW

• Mosley v George Wimpey & Company Ltd

CITES

• Jacobs v London County Council

APPLIES

• Boileau v Heath
• Russell v Scott

REPORTED OPINION OF in

• 43 TC 231
• [1966] 2 All ER 49
• [1966] 2 WLR 861

[See more]

• [1967] CH 93

This document cites

• Moss' Empires Ltd v Commissioners of Inland Revenue
• Grosvenor Place Estates Ltd v Roberts
• Russell v Scott
• Cenlon Finance Company Ltd v Ellwood
• Roberts v Lord Belhaven's Executors



See all quotations

• Mosley v George Wimpey & Company Ltd
• Glamorgan Quarter Sessions v Wilson
• Boileau v Heath
• Stretford v Mole and Lee
• Golden Horse Shoe (New) Ltd v Thurgood (HM Inspector of Taxes)
• Craigenlow Quarries v Inland Revenue
• Inland Revenue v Lord Belhaven and Stenton's Executors
• Jacobs v London County Council
• Holland v Hodgson
• Inland Revenue v Bromhouse Brick Company
• Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)
• THE QUARTER SESSIONS for THE COUNTY of GLAMORGAN v WILSON (Surveyor of Taxes)
• Jones v Cwmorthen Slate Company
• Shingler v P. Williams & Sons
• McCosh v Assessor for Ayrshire
• Income Tax Act 1952
• Income Tax Act 1918
• Mines and Quarries Act 1954