Simpson v John Reynolds & Company (Insurances) Ltd

Core Citations

REFERS TO

• Bush, Beach & Gent, Ltd v Road (HM Inspector of Taxes)
• Isaac Holden & Sons, Ltd v The Commissioners of Inland Revenue
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons

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• Blackburn (HM Inspector of Taxes) v Close Bros.Ltd
• Temperley (Inspector of Taxes) v Smith
• Commissioners of Inland Revenue v Fleming & Company (Machinery)
• Cowan v Seymour
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Ellis v Lucas
• Hochstrasser (Inspector of Taxes) v Mayes

CONSIDERS

• Income Tax Act 1952 - Articles : S-123
• Income Tax Act 1952 - Articles : S-122

DISTINGUISHES

• Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd

CITES

• Hochstrasser (Inspector of Taxes) v Mayes
• Mudd v Collins (HM Inspector of Taxes)
• Kelsall Parsons & Company v Commissioners of Inland Revenue

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• Herbert v McQuade

APPLIES

• Walker v Carnaby Harrower, Barham & Pykett

REPORTED OPINION OF in

• [1974] 2 All ER 545
• [1974] 2 Lloyd's Rep 334
• [1974] 1 WLR 1411

CONSIDERED in

• Murray v Goodhews

APPEAL RESOLVED in

• Simpson v John Reynolds & Company (Insurances) Ltd