Thomas v Marshall (Inspector of Taxes)

Core Citations

CONSIDERS

• Hood Barrs v Commissioners of Inland Revenue
• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• (1) A.G. Chamberlain v Commissioners of Inland Revenue

REFERS TO

• Chamberlain v Commissioners of Inland Revenue
• Vestey's Executors v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v MORTON

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• Re Tankard. ex parte Official Receiver
• Re Vansittart. ex parte Brown
• Re Plummer
• Re Player. ex parte Harvey

CONSIDERS

• Finance Act 1936 - Articles : S-21
• Finance Act 1938 - Articles : S-38
• Bankruptcy Act 1883 - Articles : S-47

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• Finance Act 1940 - Articles : S-46
• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra

RESUELVE RECURSO

• Thomas v Marshall (Inspector of Taxes)

APPROVES

• Hood Barrs v Heriot. ex parte Blyth

DISTINGUISHES

• Yates (Inspector of Taxes) v Starkey

REPORTED OPINION OF in

• [1953] UKHL J0420-5
• [1953] 1 All ER 1102
• [1953] 2 WLR 944

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• [1953] AC 543

CITED in

• S.B.A. Properties Ltd, v Cradock

CONSIDERED in

• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Plummer
• Ravi Balgobin Maharaj v The Attorney General of Trinidad and Tobago

This document cites

• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Re Plummer
• Hood Barrs v Heriot. ex parte Blyth
• Yates (Inspector of Taxes) v Starkey
• Re Player. ex parte Harvey



See all quotations

• Vestey's Executors v Commissioners of Inland Revenue
• Chamberlain v Commissioners of Inland Revenue
• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• Hood Barrs v Commissioners of Inland Revenue
• Re Tankard. ex parte Official Receiver
• Commissioners of Inland Revenue v MORTON
• (1) A.G. Chamberlain v Commissioners of Inland Revenue
• Re Vansittart. ex parte Brown
• Finance Act 1940
• Finance Act 1938
• Finance Act 1936
• Bankruptcy Act 1883