Bingham v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 14 October 1955 |
| Date | 14 October 1955 |
| Court | Chancery Division |
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5 cases
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Commissioners of Inland Revenue v Frere
...income" under the code. The same principle was resorted to and applied by Harman J. in deciding Bingham v. Inland Revenue Commissioners [1956] Ch. 95, and by, at any rate, two of the three members of the Court which decided Inland Revenue Commissioners v. Hay, 1924 S.C. 521. In my opinion,......
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Commissioners of Inland Revenue v Frere
...payment that deduction may be made of it in computing the payer's total income. Harman, J., in Bingham v.Commissioners of Inland Revenue, 36 T.C. 254, seems to have interpreted the words in the former sense; see page 257, line 8. This, however, creates difficulties. First, if it is correct,......
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Ang v Parrish (HM Inspector of Taxes)
... ... His appeal to the General Commissioners was dismissed ... The Chancery Division, dismissing the taxpayer's ... Commissioners of Inland Revenue v. Coathew Investments Ltd. 43 TC 301 ; [1966] 1 WLR 716 ... ...
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Bingham v Commissioners of Inland Revenue
...S. Simon.-Dismissed, with costs? Harman, J.-Yes. [Solicitors:-Frere, Cholmeley & Nicholsons; Solicitor of Inland Revenue.] 1 Reported [1955] 3 W.L.R. 663; 99 S.J. 796; [1955] 3 All E.R. 321; 220 L.T. Jo. 1 As amended by the Finance Act, 1920, Section 32 and Third Schedule. 2 As amended by t......
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