Walker v Carnaby Harrower, Barham & Pykett

Core Citations

DISTINGUISHES

• Blackburn (HM Inspector of Taxes) v Close Bros.Ltd
• Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Ellis v Lucas

REPORTED OPINION OF in

• TC Leaflet No 2346
• TC Leaflet No 2346
• TC Leaflet No 2346

[See more]

• [1970] 1 All ER 502
• 46 TC 561
• [1970] 1 WLR 276

APPLIED in

• Simpson v John Reynolds & Company (Insurances) Ltd
• Murray v Goodhews

CITED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs

DISTINGUISHED in

• McGowan v Brown

CONSIDERED in

• Commissioners of Inland Revenue v Brander & Cruickshank

REFERRED in

• Simpson v John Reynolds & Company (Insurances) Ltd

This document cites

• Scott v Ricketts
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Mitchell and Edon v Ross
• Blackburn (HM Inspector of Taxes) v Close Bros.Ltd
• Ellis v Lucas



See all quotations

• Commissioner for Taxation of the Commonwealth of Australia v Squatting Investment Company Ltd
• Blakiston v Cooper
• Income Tax Act 1952
• Finance Act 1960
• Income Tax Management Act 1964
• Companies Act 1948