Wigmore v Summerson & Sons; Commissioners of Inland Revenue v Oakley

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

DOES NOT APPLY

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association

REPORTED OPINION OF in

• 41 TLR 568
• [1926] 1 KB 131

DISTINGUISHED in

• Gair v Federal Commissioner of Taxation

CITED in

• Thompson (Inspector of Taxes) v Trust and Loan Company of Canada

REFERRED in

• MULTIPAR SYNDICATE, Ltd v DEVITT (HM INSPECTOR of TAXES)
• HM Revenue and Customs v DCC Holdings (UK) Ltd