Whitney v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Brooke v Commissioners of Inland Revenue
• Werle v Colquhoun

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• TISCHLER v APTHORPE (Surveyor of Taxes)
• Brooke v Commissioners of Inland Revenue
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Barraclough v Brown
• Dyson v Attorney General
• Lennard Mownt port action de Trus & le Case fuit tiel un John Sleyer ch per

RESUELVE RECURSO

• Whitney v Commissioners of Inland Revenue

AFFIRMS

• Whitney v Commissioners of Inland Revenue

APPROVES

• Commissioners of Inland Revenue v Huni

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : S-7
• Finance Act 1920 - Articles : SCH-3

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• Income Tax Act 1918 - Articles : S-238

REPORTED OPINION OF in

• [1925] UKHL J1106-2
• 42 TLR 58
• [1926] AC 37

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• 10 TC 88

REFERRED in

• Allen and Another (as Murray's Executors) v Trehearne (HM Inspector of Taxes)
• Hunter v St„dtische Hochseefischerie Gesellschaft
• Hewitt v Commissioners of Inland Revenue

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• Phuman Singh v Kho Kwang Choon
• John Mander Pension Trustees Ltd v Revenue and Customs Commissioners
• Inland Revenue Commissioner v Four Seas Company Ltd
• Becker v Wright
• UBS AG v HM Revenue and Customs
• Re Sutherland, decd
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Grosvenor Place Estates Ltd v Roberts
• Johnson v Commissioners of Inland Revenue
• D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
• Re Sutherland, decd
• Michael Gladney v Thomas Coloe
• George Daniel Defendant/Appellant v Comptroller of Inland Revenue Complainant/Respondent [ECSC]
• Jasmine Trustees Ltd and Others v Wells & Hind (A Firm)
• Kenny Lee v The Revenue Commissioners
• Kenmare (Countess of) v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Hinchy
• R (on the application of Derry) v Revenue and Customs Commissioners
• Derek William Hankinson v HM Revenue and Customs

FOLLOWED in

• Inland Revenue Commissioner v Wattie
• Haji Abdullah and Others v Ibrahim and Others

CONSIDERED in

• Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner
• Layala Enterprises Pty Ltd (in Liquidation) v Federal Commissioner of Taxation
• Stokes v Bennett (Inspector of Taxes)

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• Mapp v Oram
• Ramlakhan v Commissioner of Inland Revenue
• Herbert v Attorney General of Saint Christopher, Nevis and Anguilla
• Attorney-General v Hosein
• PR v Income Tax Commissioner
• Davis v R
• Terrisa Dhoray v The Attorney General of Trinidad and Tobago

CITED in

• W H Cockerline & Company v Commissioners of Inland Revenue
• United Friendly Insurance Plc v Commissioners of Inland Revenue
• Trinidad Lake Asphalt Operating Company Ltd v Commissioners of Income Tax for Trinidad and Tobago

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• Hughes v Income Tax Commissioner
• Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• Thornton and Another v Revenue Commissioners
• Walapu v Revenue and Customs Commissioners
• The Revenue Commissioners v Stewart

APPLIED in

• Baker v Sims
• Townsend (HM Inspector of Taxes) v Electrical Yarns, Ltd
• Income Tax Special Commissioners v Linsleys (Established 1894) Ltd

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• Special Commissioners of Income Tax v Linsleys (Established 1894)Ltd ((in Liquidation))

DISTINGUISHED in

• Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner (No. 2)
• Income Tax Special Commissioners v Linsleys (Established 1894) Ltd

This document cites

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• Barraclough v Brown and Others
• Werle v Colquhoun
• Whitney v Commissioners of Inland Revenue
• Dyson v Attorney General
• Bowles v Attorney General



See all quotations

• Commissioners of Inland Revenue v Huni
• Brooke v Commissioners of Inland Revenue
• Barraclough v Brown
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Lennard Mownt port action de Trus & le Case fuit tiel un John Sleyer ch per
• TISCHLER v APTHORPE (Surveyor of Taxes)
• Brooke v Commissioners of Inland Revenue
• Duncan v Inland Revenue
• Income Tax Act 1918
• Finance Act 1910
• Finance Act 1920
• Finance (1909-10) Act 1910
• Income Tax Act 1842