Spa Estates Ltd v O'Hargain (Inspector of Taxes)

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Taylor v Good
• Inland Revenue v Livingston

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• Balgownie Land Trust v Inland Revenue
• Inland Revenue v Reinhold
• Wilson Box (Foreign Rights)Ltd ((in Liquidation)) v Brice (HM Inspector of Taxes)

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• [1975] 6 JIC 2002
• 1965 WJSC-HC 1182

This document cites

• Taylor v Good
• Edwards (Inspector of Taxes) v Bairstow
• Balgownie Land Trust v Inland Revenue
• Inland Revenue v Reinhold
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners



See all quotations

• Wilson Box (Foreign Rights)Ltd ((in Liquidation)) v Brice (HM Inspector of Taxes)
• Inland Revenue v Livingston
• Income Tax Act 1918