Stephenson v Payne, Stone, Fraser & Company

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-127
• Income Tax Act 1952 - Articles : S-128

APPLIES

• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 44 TC 507
• [1968] 1 All ER 524
• [1968] 1 WLR 858

REFERRED in

• Syarikat Pukin Ladang Kelapa Sawit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

CONSIDERED in

• M v M
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

This document cites

• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Strong & Company of Romsey v Woodifield
• Vallambrosa Rubber Company Ltd v Farmer
• Finance Act 1953
• Income Tax Act 1952