Simpson v Tate

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

REPORTED OPINION OF in

• 9 TC 314
• 41 TLR 370
• [1925] 2 KB 214

CITED in

• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

REFERRED in

• Lupton v Potts
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• HM Revenue and Customs v Banerjee (No 2)

APPLIED in

• Ansell (Inspector of Taxes) v Brown
• Fitzpatrick v Commissioners of Inland Revenue (No.2)

FOLLOWED in

• Ketua Pengarah Jabatan Hasil Dalam Negeri v Dr Arunjit Dutt

This document cites

• Income Tax Act 1918