Sargent v Eayrs

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-124
• Income Tax Act 1952 - Articles : S-152

REFERS TO

• Smith v Incorporated Council of Law Reporting for England and Wales
• Hancock v General Reversionary and Investment Company
• Inland Revenue v Granite City Steamship Company

[See more]

• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)

APPLIES

• Atherton v British Insulated and Helsby Cables Ltd

REPORTED OPINION OF in

• 48 TC 573
• [1973] 1 All ER 277
• [1973] 1 WLR 236

CONSIDERED in

• Trustpower Ltd v Commissioner of Inland Revenue
• Hibernian Insurance Ltd v Inspector of Taxes
• Camas Plc v Atkinson (Inspector of Taxes)

REFERRED in

• Hibernian Insurance Ltd v Inspector of Taxes

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Inland Revenue v Granite City Steamship Company
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)
• Hancock v General Reversionary and Investment Company
• Smith v Incorporated Council of Law Reporting for England and Wales



See all quotations

• Strong & Company of Romsey v Woodifield
• Vallambrosa Rubber Company Ltd v Farmer
• Income Tax Act 1952
• Finance Act 1941
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Capital Allowances Act 1968