Temperley (Inspector of Taxes) v Smith

Core Citations

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1

REFERS TO

• Hawkins v Leahy
• Moorhouse (Inspector of Taxes) v Dooland
• Seymour v Reed

[See more]

• Stedeford (Inspector of Taxes) v Beloe
• Mulvey v Coffey
• Robinson v Dolan
• Wing v O'Connell
• Mudd v Collins (HM Inspector of Taxes)

APPLIES

• Herbert v McQuade
• Blakiston v Cooper

REPORTED OPINION OF in

• [1956] 1 WLR 931
• 37 TC 18
• [1956] 3 All ER 92

REFERRED in

• Simpson v John Reynolds & Company (Insurances) Ltd

FOLLOWED in

• Duff v Williamson

This document cites

• Stedeford (Inspector of Taxes) v Beloe
• Moorhouse (Inspector of Taxes) v Dooland
• Herbert v McQuade
• Wing v O'Connell
• Hawkins v Leahy



See all quotations

• Mulvey v Coffey
• Seymour v Reed
• Tait (HM Inspector of Taxes) v Smith
• Robinson v Dolan
• Blakiston v Cooper
• Mudd v Collins (HM Inspector of Taxes)
• National Health Service Act 1946
• Income Tax Act 1952
• Income Tax Act 1918