Sothern-Smith v Clancy (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 24 TC 1

CONSIDERED in

• Commissioners of Inland Revenue v Plummer
• McCabe v South City and County Investment Company Ltd

This document cites

• Perrin v Dickson
• Sothern-Smith v Clancy (Inspector of Taxes)
• Secretary of State in Council of India v Scoble
• Dott v Brown
• Jones v Commissioners of Inland Revenue



See all quotations

• Perrin v Dickson
• Income Tax Act 1918