Sharkey (Inspector of Taxes) v Wernher

Core Citations

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CONSIDERS

• Re Glasgow Corporation Waterworks
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Back v Daniels

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• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v WILLIAM RANSOM & SON, Ltd

REFERS TO

• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Dublin Corporation v McAdam (Surveyor of Taxes)
• Back v Daniels

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• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY
• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Ransom & Son
• Tennant v Smith
• Gresham Life Assurance Society v Styles

RESUELVE RECURSO

• Sharkey (Inspector of Taxes) v Wernher

APPLIES

• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)

APPROVES

• Watson Bros. v Hornby

CONSIDERS

• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1

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• Income Tax Act 1918 - Articles : SCH-D
• Finance Act 1941 - Articles : S-10
• Finance Act 1948
• Income Tax Act 1918 - Articles : SCH-B
• Finance Act 1926 - Articles : S-32
• Finance Act 1941
• Income Tax Act 1918

REPORTED OPINION OF in

• [1955] UKHL J1107-2
• [1955] 3 All ER 493
• [1955] 3 WLR 671

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• [1956] AC 58
• 36 TC 275

CONSIDERED in

• D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

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• Varty v British South Africa Company
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Reed v Nova Securities Ltd
• Hood Barrs v Commissioners of Inland Revenue (No. 2)
• Ensign Tankers (Leasing) Ltd v Stokes

CITED in

• Peter Francis Kerr-Jarrett and Richmond William Noble v The Commissioner of Income Tax
• Rangatira Ltd v Commissioner of Inland Revenue (New Zealand)
• Mac Giollariogh v Irish Bloodstock Agency Ltd

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• Kirkham v Williams (Inspector of Taxes)
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

REFERRED in

• Wain v Cameron (Inspector of Taxes)
• Comptroller of Income Tax, Singapore; HC and Another
• Director General of Inland Revenue v LCW (1950-1985) MSTC 171;

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• Tsb v Kphdn
• Ckbl v Kphdn

This document cites

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• Sharkey (Inspector of Taxes) v Wernher
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• The Glenboig Union Fireclay Company, Ltd v The Commissioners of Inland Revenue
• Back v Daniels
• The Commissioners of Inland Revenue v William Ransom & Son, Ltd



See all quotations

• Back v Daniels
• Watson Bros. v Hornby
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Commissioners of Inland Revenue v Ransom & Son
• LONG (HM INSPECTOR of TAXES) v BELFIELD POULTRY PRODUCTS, Ltd ((in Liquidation))
• Re Glasgow Corporation Waterworks
• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• STYLES (Surveyor of Taxes) v NEW YORK LIFE INSURANCE COMPANY
• Dublin Corporation v McAdam (Surveyor of Taxes)
• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher
• Commissioners of Inland Revenue v WILLIAM RANSOM & SON, Ltd
• Gresham Life Assurance Society v Styles
• Tennant v Smith
• Re a Solicitor
• Finance Act 1942
• Sale of Goods Act 1893
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1941
• Finance Act 1948
• Finance Act 1926