Simpson v Tate
| Jurisdiction | England & Wales |
| Judgment Date | 11 March 1925 |
| Date | 11 March 1925 |
| Court | King's Bench Division |
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24 cases
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Ansell (Inspector of Taxes) v Brown
...(1961) 40 TC 1 Fitzpatrick v IR Commrs (No. 2) TAXWLRTAX[1994] BTC 66; [1994] 1 WLR 306; (1994) 66 TC 407 Simpson (HMIT) v Tate ELRTAX[1925] 2 KB 214; (1925) 9 TC 314 Taylor v Provan (HMIT) ELRTAX[1975] AC 194; (1974) 49 TC 579 Income tax - Employment - Emoluments - Deduction - Expenses nec......
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...Act of 1970 or its predecessors have been judicially considered in the past but not in relation to journalists. 18 In Simpson v. Tate [1925] 2 K.B. 214 a medical officer of health joined certain medical and scientific societies in order that by means of their meetings and published transact......
- Ketua Pengarah Jabatan Hasil Dalam Negeri v Dr Arunjit Dutt
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HM Revenue and Customs v Banerjee (No 2)
...decisions on each side of the border could not both be right. He referred ( 66 TC 407, at 521C) to the decision of Rowlatt J in Simpson v. Tate [1925] 2 KB 214, in which the judge had disallowed the claim by a medical officer of health to deduct the expenses of subscribing to professional s......
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