Wickwar v Berry

Core Citations

APPLIES

• Cape Brandy Syndicate v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-140

REPORTED OPINION OF in

• 41 TC 33
• [1963] 2 All ER 1058
• [1963] 1 WLR 1026

REFERRED in

• Fleming (Inspector of Taxes) v Associated Newspapers Ltd

This document cites

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Income Tax Act 1952