Abbott v Philbin (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 21 June 1960 |
| Year | 1959 |
| Date | 21 June 1960 |
| Court | Court of Appeal |
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12 cases
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Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
...court should follow, unless there is some compelling reason for differing from the decision: see Abbott v Philbin (Inspector of Taxes) [1960] Ch 27; Westward Television Ltd v Hart (Inspector of Taxes) [1969] 1 Ch 201. 49 The application of section 18(2) can be tested by reference to some po......
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Commissioners of Customs and Excise v Lord Fisher
...should appear some clear reason for differing from it: see Westward Television Ltd. v. HartELR[1969] 1 Ch. 202, and Abbott v. PhilbinELR[1960] Ch. 27 at p. 49. I see no reason to differ from the decision and, moreover, respectfully agree with it. I do not, however, consider that the decisio......
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The Queen (on the Application of DK) v The Commissioners for HM Revenue and Customs
...and Deane v Secretary of State for Work and Pensions [2010] EWCA Civ 699; [2011] 1 WLR 743, at para. 26 (Ward LJ), citing Abbott v Philbin (Inspector of Taxes) [1960] Ch 27, at 49 (Lord Evershed MR); and [1961] AC 352, at 373 (Lord 46 In my view, this Court should accord the greatest res......
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Daniel Richard Jwanczuk v Secretary of State for Work and Pensions
...held not to have decided the point in issue; but in support of them Ward LJ quoted from the judgment of this Court in Abbott v Philbin [1960] 1 Ch 27, which I consider below. Having cited Deane, Kerr J added, at para. 47: “Human rights should if possible have the same content throughout th......
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