Tollemache Settled Estates Trustees v Coughtrie

Core Citations

CONSIDERS

• Littman v Barron (HM Inspector of Taxes)

CONSIDERS

• Income Tax Act 1952 - Articles : S-175
• Income Tax Act 1952
• Finance Act 1940 - Articles : S-15

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• Income Tax Act 1952 - Articles : SCH-D
• Barron (Inspector of Taxes) v Littman
• Strick (HM Inspector of Taxes) v Longsdon

RESUELVE RECURSO

• Tollemache Settled Estates Trustees v Coughtrie

APPLIES

• R v Westbrook; R v Everist
• Commissioners of Inland Revenue v DICKSON'S EXECUTORS

REPORTED OPINION OF in

• [1961] UKHL J0213-1
• [1961] 1 All ER 593
• [1961] 2 WLR 318

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• [1961] AC 880

REFERRED in

• De Voil v Welford Gravels Ltd

CONSIDERED in

• De Voil v Welford Gravels Ltd

This document cites

• Barron (Inspector of Taxes) v Littman
• R v Westbrook; R v Everist
• Strick (HM Inspector of Taxes) v Longsdon
• Littman v Barron (HM Inspector of Taxes)
• Commissioners of Inland Revenue v DICKSON'S EXECUTORS



See all quotations

• Finance Act 1940
• Income Tax Act 1952