Sargaison v Roberts

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-314

REFERS TO

• Commissioner of Stamp Duties (Queensland) v Livingston
• Salter v Lask; Lask v Cohen

REPORTED OPINION OF in

• [1969] 3 All ER 1072
• 45 TC 612
• [1969] 1 WLR 951

REFERRED in

• Kidson v Macdonald
• Stokes v Costain Property Investments Ltd
• Hemens v Whitsbury Farm and Stud Ltd

[See more]

• Underwood v HM Revenue and Customs
• Cook v Mortgage Business Plc; Taylor v Southern Pacific Mortgages Ltd; Scott v Southern Pacific Mortgages Ltd

CITED in

• Matrix Securities Ltd v Theodore Goddard (A Firm) and Another

CONSIDERED in

• R (MN (Tanzania)) v Secretary of State for the Home Department

DISTINGUISHED in

• Balhousie Holdings Ltd v Revenue and Customs Commissioners

APPROVED in

• Southern Pacific Mortgages Ltd v Scott (Mortgage Business Plc intervening)

This document cites

• Commissioner of Stamp Duties (Queensland) v Livingston
• Salter v Lask; Lask v Cohen
• Income Tax Act 1952