Spofforth and Prince v Golder (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918

REFERS TO

• B W Noble Ltd v Mitchell (Inspector of Taxes)
• Usher's Wiltshire Brewery v Bruce
• Strong & Company of Romsey v Woodifield

[See more]

• Norman v Golder
• Commissioners of Inland Revenue v Warnes and Company
• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)
• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd

REPORTED OPINION OF in

• 26 TC 310
• [1945] 1 All ER 363

APPLIED in

• Knight v Parry

CITED in

• Newsom v Robertson (Inspector of Taxes)
• Duckmanton v Revenue and Customs Commissioners

REFERRED in

• David Mcknight and Another v Brian Stephen Sheppard
• Bentleys, Stokes & Lowless v Beeson

CONSIDERED in

• L.J.E. Beeson (HM Inspector of Taxes) v Bentleys, Stokes and Lowless
• McKnight (Inspector of Taxes) v Sheppard

This document cites

• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)
• Commissioners of Inland Revenue v Warnes and Company
• B W Noble Ltd v Mitchell (Inspector of Taxes)
• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
• Norman v Golder



See all quotations

• Usher's Wiltshire Brewery v Bruce
• Strong & Company of Romsey v Woodifield
• Income Tax Act 1918