Simpson v Jones

Core Citations

DISTINGUISHES

• Jackson (Inspector of Taxes) v British Mexican Petroleum Company, Ltd

REFERS TO

• Re Bradberry; Re Fry

APPLIES

FOLLOWS

• Bernhard v Gahan

REPORTED OPINION OF in

• 44 TC 599
• [1968] 2 All ER 929
• [1968] 1 WLR 1066

REFERRED in

• Gaze and Another v Holden and Others
• Re Goodwin, deceased
• ABD Pte Ltd v Comptroller of Income Tax

CONSIDERED in

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

This document cites

• Bwllfa and Merthyr Dare Steam Collieries (1891)Ltd, v Pontypridd Waterworks Company
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Jackson (Inspector of Taxes) v British Mexican Petroleum Company, Ltd
• Morris Ltd v Perrott and Bolton
• Re Bradberry; Re Fry



See all quotations

• Bernhard v Gahan
• Southern Railway of Peru v Owen
• Income Tax Act 1952
• Finance Act 1960
• Fatal Accidents Act 1846