Salt v Chamberlain

Core Citations

ACLARA

• Emanuel (Lewis) & Son Ltd v White

REPORTED OPINION OF in

• 53 TC 143
• 1979 TC Leaflet No 2735

CITED in

• Wannell v Rothwell (Inspector of Taxes)

APPLIED in

• Cooper v C & J Clark Ltd

This document cites

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Commissioners of Inland Revenue v Lysaght
• Cozens v Brutus
• Edwards (Inspector of Taxes) v Bairstow
• Jones v Leeming



See all quotations

• Sharkey (Inspector of Taxes) v Wernher
• Cooper (Inspector of Taxes) v Stubbs
• Buchler v Buchler
• Graham v Green
• Currie v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Fraser
• Emanuel (Lewis) & Son Ltd v White
• Commissioners of Inland Revenue v Fraser
• Inland Revenue v Livingston
• Income and Corporation Taxes Act 1970