Stainer's Executors v Purchase (Inspector of Taxes)

Core Citations

CONSIDERS

• Davies (HM Inspector of Taxes) v Braithwaite

RESUELVE RECURSO

• Stainer's Executors v Purchase (Inspector of Taxes)

CITES

• Davies v Braithwaite
• Asher v London Film Productions Ltd
• Bennett v Ogston (HM Inspector of Taxes)

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• [1951] UKHL J1129-3
• [1951] 2 All ER 1071
• 2 TLR 1112

[See more]

• 32 TC 367
• [1952] AC 280

DISTINGUISHED in

• Westminster Bank Ltd v Barford (Inspector of Taxes)
• Alloway v Phillips

APPLIED in

• Hume v Asquith
• Carson (Inspector of Taxes) v Cheyney's Executor
• Carson (Inspector of Taxes) v Cheyney's Executor

CITED in

• Shop Direct Group and Others v Revenue and Customs Commissioners
• HM Revenue and Customs v George Anson
• Shop Direct Group v Revenue and Customs Commissioners

REFERRED in

• Memec Plc v Commissioners of Inland Revenue
• Anson v Commissioners for HM Revenue and Customs

This document cites

• Moss' Empires Ltd v Commissioners of Inland Revenue
• Davies (HM Inspector of Taxes) v Braithwaite
• Wingfield v Stratford and Osman
• Asher v London Film Productions Ltd
• Davies v Braithwaite



See all quotations

• Bennett v Ogston (HM Inspector of Taxes)
• Income Tax Act 1918
• Dramatic and Musical Performers' Protection Act 1925
• Finance Act 1926