Sothern-Smith v Clancy (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Sothern-Smith v Clancy (Inspector of Taxes)

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1

REVERSES

• Sothern-Smith v Clancy (Inspector of Taxes)

REFERS TO

• Perrin v Dickson
• Secretary of State in Council of India v Scoble
• Lady Emily Foley v Fletcher and Rose

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• Coltness Iron Company v Black
• Jones v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 24 TC 1
• [1941] 1 All ER 111
• 57 TLR 247

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• [1941] 1 KB 276

REFERRED in

• Commissioners of Inland Revenue v Church Commissioners for England

APPLIED in

• Commissioners of Inland Revenue v Plummer
• Beattie v Secretary of State for Social Security
• Commissioners of Inland Revenue v Plummer

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• Commissioners of Inland Revenue v Plummer

CONSIDERED in

• Vestey v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Church Comrs. for England
• Prickly Bay Waterside Ltd v British American Insurance Company Ltd (Under Judicial Management)

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• Commissioners of Inland Revenue v Church Comrs. for England

APPROVED in

• McCabe v South City and County Investment Company Ltd

This document cites

• Coltness Iron Company v Black
• Perrin v Dickson
• Secretary of State in Council of India v Scoble
• Lady Emily Foley v Fletcher and Rose
• Dott v Brown



See all quotations

• Sothern-Smith v Clancy (Inspector of Taxes)
• Jones v Commissioners of Inland Revenue
• Perrin v Dickson
• Income Tax Act 1918