Westcott v Bryan

Core Citations

CONSIDERS

• Pook v Owen
• McKie v Warner
• Butter v Bennett

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• Rendell v Went

RESUELVE RECURSO

• Westcott v Bryan

AFFIRMS

• Westcott v Bryan

DISTINGUISHES

• Rendell v Went
• Luke v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-161
• Income Tax Act 1952 - Articles : S-162
• Income Tax Act 1952

REPORTED OPINION OF in

• 45 TC 476
• [1969] 2 All ER 697
• [1969] 3 WLR 255

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• [1969] 2 CH 324

CITED in

• TC03767: Gillian Rockall; Michael Rockall
• Consolidated Investment and Enterprises Ltd v Commissioner of Income Tax
• Pepper (Inspector of Taxes) v Hart

APPROVED in

• Pepper (Inspector of Taxes) v Hart

This document cites

• Butter v Bennett
• Luke v Commissioners of Inland Revenue
• Rendell v Went
• Rendell v Went
• Pook v Owen



See all quotations

• Westcott v Bryan
• McKie v Warner
• Income Tax Act 1952