Sharkey (Inspector of Taxes) v Wernher
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Core Citations
CONSIDERS
- DUBLIN CORPORATION v M'ADAM (Surveyor of Taxes)
- Watson Bros. v Hornby (HM Inspector of Taxes
- Briton Ferry Steel Company, Ltd v Barry (HM Inspector of Taxes)
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RESUELVE RECURSO
CONSIDERS
- Finance Act 1941 - Articles : S-10
- Finance Act 1942 - Articles : S-28
- Finance Act 1948 - Articles : S-31
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REPORTED OPINION OF in
REFERRED in
- D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
- Mason v Innes
- Johnston v Heath
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APPLIED in
CONSIDERED in
- Rangatira Ltd v Commissioner of Inland Revenue (New Zealand)
- MacCarthaigh v D
- Belville Holdings Ltd v Revenue Commissioners
CITED in
- White v Federal Commissioner of Taxation
- J Rowe & Son Pty Ltd v Federal Commissioner of Taxation
- Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
DISTINGUISHED in
- Jacgilden (Weston Hall) Ltd v Castle
- Chetwode (Lord) v Commissioners of Inland Revenue
- Mason v Innes
APPEAL RESOLVED in
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