Stokes v Bennett (Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1
• Whitney v Commissioners of Inland Revenue

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• Allchin v Coulthard
• Glamorgan Quarter Sessions v Wilson

REFERS TO

• Spilsbury v Spofforth
• Wallis v Wallis
• Dayrell-Steyning v Dayrell-Steyning

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• Hemsworth v Hemsworth
• Burroughes v Abbott

REPORTED OPINION OF in

• [1953] 2 All ER 313
• [1953] 3 WLR 170
• [1953] CH 566

APPLIED in

• Grosvenor Place Estates Ltd v Roberts

REFERRED in

• Hume v Asquith
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Jefferson v Jefferson

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• Ferguson v Commissioners of Inland Revenue
• J v J

APPROVED in

• Grosvenor Place Estates Ltd v Roberts