Trustees of the Tollemache Settled Estates v Coughtrie (HM Inspector of Taxes)

Core Citations

REFERS TO

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

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• Russell v Scott

CONSIDERS

• Income Tax Act 1952 - Articles : S-82
• Income Tax Act 1952 - Articles : S-175
• Barron (Inspector of Taxes) v Littman

REPORTED OPINION OF in

• 39 TC 454

This document cites

• Russell v Scott
• Barron (Inspector of Taxes) v Littman
• Tollemache Settled Estates Trustees v Coughtrie
• Tollemache Settled Estates Trustees v Coughtrie
• Commissioners of Inland Revenue v DICKSON'S EXECUTORS



See all quotations

• R v Westbrook; R v Everist
• Tollemache Settled Estates Trustees v Coughtrie
• Daniel against Gracie
• Strick (HM Inspector of Taxes) v Longsdon
• Finance Act 1940
• Income Tax Act 1952
• Federal Cases - Landau v. Comm'r of Internal Revenue