Thomas v Marshall (Inspector of Taxes)

Core Citations

CONSIDERS

• Finance Act 1936
• Finance Act 1938

CITES

• Hood Barrs v Crossman & Prichard
• Chamberlain v Commissioners of Inland Revenue
• Vestey's Executors v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v MORTON

REPORTED OPINION OF in

• [1952] 1 All ER 173
• 1 TLR 155

APPEAL RESOLVED in

• Thomas v Marshall (Inspector of Taxes)

REFERRED in

• S.B.A. Properties Ltd, v Cradock
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Plummer

DISTINGUISHED in

• Bulmer v Commissioners of Inland Revenue

CONSIDERED in

• Jones v Garnett (Inspector of Taxes)

CITED in

• Jones v Garnett (Inspector of Taxes)

FOLLOWED in

• Commissioners of Inland Revenue v Cleary

This document cites

• Hood Barrs v Crossman & Prichard
• Vestey's Executors v Commissioners of Inland Revenue
• Chamberlain v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v MORTON