Way v Underdown (No. 2)

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-148

REFERS TO

• Pierson v Belcher (HM Inspector of Taxes)
• Royal Choral Society v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 49 TC 215
• [1974] 2 All ER 595
• [1974] 2 Lloyd's Rep 345

REFERRED in

• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same

FOLLOWED in

• R v Income Tax Special Comrs.ex parte Emery

APPEAL RESOLVED in

• Way v Underdown (No. 2)

AFFIRMED in

• Way v Underdown (No. 2)

This document cites

• Regal (Hastings) Ltd v Gulliver
• Joseph Constantine Steamships Line v Imperial Smelting Corporation
• Pierson v Belcher (HM Inspector of Taxes)
• Royal Choral Society v Commissioners of Inland Revenue
• Kuruma v The Queen



See all quotations

• R v Judge Pugh, ex parte Graham
• R v Bloomsbury Inland Tax Comrs.ex parte Hooper
• Re Vandervell's Trusts (no. 1)
• Spicer v Warbey
• Russian Commercial and Industrial Bank v British Bank for Foreign Trade Ltd
• Grocock v Grocock
• Income Tax Act 1952
• Summary Jurisdiction Act 1857
• Taxes Management Act 1970
• Income Tax Management Act 1964