Sargent v Barnes

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-130

REFERS TO

• Bentleys, Stokes & Lowless v Beeson
• Bowden v Russell & Russell
• Horton v Young

APPLIES

• Newsom v Robertson (Inspector of Taxes)

REPORTED OPINION OF in

• TC Leaflet No 2683
• TC Leaflet No 2683
• [1978] 2 All ER 737

[See more]

• TC Leaflet No 2683
• 52 TC 335
• [1978] 1 WLR 823

CITED in

• Samadian v Revenue and Customs Commissioners

APPLIED in

• Mallalieu v Drummond

This document cites

• Horton v Young
• Newsom v Robertson (Inspector of Taxes)
• Bowden v Russell & Russell
• Bentleys, Stokes & Lowless v Beeson
• Income and Corporation Taxes Act 1970



See all quotations

• Taxes Management Act 1970