Schedular system
Income tax (to 5 April 2005)
Abolition
Commentary –
Tax Reporter ¶151-160
Choice of Schedule or Case
Commentary –
Tax Reporter ¶106-850
Case Law –
(1) SALISBURY HOUSE ESTATE, LTD. v. FRY (H.M. INSPECTOR OF TAXES). (2) CITY OF LONDON REAL PROPERTY COMPANY, LTD. v. JONES (H.M. INSPECTOR OF TAXES).
;
LORD GLANELY v. WIGHTMAN (H.M. INSPECTOR OF TAXES)
;
Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew
;
THE LIVERPOOL AND LONDON AND GLOBE INSURANCE COMPANY v. BENNETT (Surveyor of Taxes). BRICE (Surveyor of Taxes) v. THE OCEAN ACCIDENT AND GUARANTEE CORPORATION, LIMITED. BRICE (Surveyor of Taxes) v. THE NORTHERN ASSURANCE COMPANY.
Generally
Commentary –
Tax Reporter ¶106-800
;
Tax Reporter ¶110-250