Whitney v Inland Revenue Comrs

Subject Matter

REVENUE — Super Tax — Alien resident Abroad — Notice requiring Return of Income — Service by Post Abroad — Assessment in Default of Return — Finance (1909–10) Act, 1910 (10 Edw. 7, c. 8), ss. 66, 72 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), ss. 4, 7; Sch. D.

Legislation Considered

Statutes

Finance (1909–10) Act 1910 (10 Edw 7 & 1 Geo 5, c 8), ss. 66, 72

Income Tax Act 1918 (8 & 9 Geo 5, c 40), s. 7, sub-ss. 2, 5.

Finance (1909–10) Act 1910 (10 Edw 7 & 1 Geo 5, c 8), ss. 66, 72

Income Tax Act 1918 (8 & 9 Geo 5, c 40), ss. 4, 7; Sch. D.

Subsequent Consideration

Cases subsequently considering: Whitney v Inland Revenue Comrs [1926] AC 37, HL

Cases citing

Cases citing: Whitney v Inland Revenue Comrs [1924] 2 KB 602, CA

In re Mesco Properties Ltd [1980] 1 WLR 96; [1980] 1 All ER 117; (1978) 54 TC 238, CA

Cases citing: Whitney v Inland Revenue Comrs [1926] AC 37, HL

BTR Core Fund JPUT v The Commissioners for HMRC [2024] UKFTT 885 (TC), FTT

C & J Clark Ltd v Inland Revenue Comrs [1973] 1 WLR 905; [1973] 2 All ER 513, Ch D

Clark v Oceanic Contractors Inc [1981] 1 WLR 59, Ch D

Clark v Oceanic Contractors Inc [1983] 2 AC 130; [1983] 2 WLR 94; [1983] 1 All ER 133; 56 TC 183, HL(E)

Clark v Oceanic Contractors Inc [1982] 1 WLR 222, CA

Dhoray v Attorney General of Trinidad and Tobago & Anor (Trinidad and Tobago) [2024] UKPC 28, PC

Guiana Industrial and Commercial Investments Ltd v Inland Revenue Comr (No 2) [1971] AC 841; [1971] 2 WLR 1402, PC

Hankinson v Revenue and Customs Comrs [2011] EWCA Civ 1566; [2012] 1 WLR 2322; [2012] STC 485; [2011] WLR (D) 371, CA

Hankinson v The Comrs For Her Majesty’s Revenue and Customs [2011] EWCA Civ 1566, CA

Hewitt v Inland Revenue Comrs [1972] 1 WLR 411; [1972] 2 All ER 453; 47 TC 186, Ch D

Hoey v Revenue and Customs Comrs [2022] EWCA Civ 656; [2022] 1 WLR 4113; [2022] STC 902; [2022] WLR(D) 233, CA

Hoey v Revenue and Customs Comrs [2021] UKUT 82 (TCC); [2021] STC 792, UT

In re Mesco Properties Ltd [1979] 1 WLR 558; [1979] 1 All ER 302; (1978) 54 TC 238, Ch D

In re Paramount Airways Ltd [1993] Ch 223; [1992] 3 WLR 690; [1992] 3 All ER 1; [1992] BCLC 710; [1992] BCC 416; The Times, 5 March 1992, CA

Inland Revenue Comrs v Nuttall [1990] 1 WLR 631; [1990] STC 194; 63 TC 148, CA

Inland Revenue Comrs v Regent Trust Co Ltd [1980] 1 WLR 688; 53 TC 54, Ch D

Jasmine Trustees Ltd v Wells & Hind [2007] EWHC 38 (Ch); [2008] Ch 194; [2007] 3 WLR 810; [2007] 1 All ER 1142; [2007] STC 660, Ch D

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs [2015] UKSC 56; [2015] 1 WLR 3857; [2015] 4 All ER 896; [2015] STC 2231; [2015] WLR (D) 356; Case details, SC(E)

Johnson v Inland Revenue Comrs [1977] 1 WLR 229; [1977] 1 All ER 390, Ch D

Knibbs v Revenue and Customs Comrs [2019] EWCA Civ 1719; [2020] 1 WLR 731; [2020] 3 All ER 116; [2019] STC 2262; [2019] WLR (D) 567, CA

MJL Contracts Limited v The Commissioners for HMRC [2023] UKUT 254 (TCC), UT

Mapp v Oram [1970] AC 362; [1969] 3 WLR 557; [1969] 3 All ER 215; 45 TC 651, HL(E)

Maxxim Residential Design Limited v The Commissioners for HMRC [2023] UKFTT 474 (TC), FTT

Monteil v Board of Inland Revenue [2024] UKPC 37, PC

Paul David Eveleigh v The Commissioners for HMRC [2023] UKFTT 356 (TC), FTT

R (Clamp) v Revenue and Customs Comrs [2021] EWHC 2360 (Admin); [2022] 1 WLR 1067; [2021] STC 1990; [2021] WLR(D) 474, QBD

R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754; [2019] 4 All ER 127; [2019] STC 926; [2019] WLR (D) 243; Case details, SC(E)

R (Derry) v Revenue and Customs Comrs [2017] EWCA Civ 435; [2017] STC 1723, CA

R (Jimenez) v First-tier Tribunal (Tax Chamber) [2017] EWHC 2585 (Admin); [2018] 1 WLR 2017; [2018] STC 132; [2017] WLR (D) 693, QBD

R (Walapu) v Revenue and Customs Comrs [2016] EWHC 658 (Admin); [2016] 4 All ER 955; [2016] STC 1682, QBD

Reed v Clark [1986] Ch 1; [1985] 3 WLR 142; 58 TC 528, Ch D

Revenue and Customs Comrs v Payroll and Pension Services (PPS Umbrella Co) Ltd [2024] EWHC 1861 (Ch), Ch D

Revenue and Customs Comrs v Root2 Tax Ltd (No 3) [2022] UKUT 353 (TCC); [2023] STC 171, UT (TCC)

S J Grange Ltd v Customs and Excise Comrs [1979] 1 WLR 239; [1979] 2 All ER 91, CA

Salamis Shipping (Panama) SA v Edm van Meerbeeck & Co SA [1971] 2 WLR 1402, HL(E)

Skatteforvaltningen v Solo Capital Partners LLP [2022] EWCA Civ 234; [2022] QB 772; [2022] 3 WLR 397; [2022] 2 All ER 563; [2022] STC 497; [2022] WLR(D) 107, CA

Staysure.co.uk Ltd v Revenue & Customs (VAT - insurance intermediary exemption - whether services supplied by associated company were within that exemption) [2022] UKFTT 134 (TC), FTT

UBS AG v Revenue and Customs Comrs [2007] EWCA Civ 119; [2007] STC 588, CA

Westminster Bank Executor and Trustee Co (Channel Islands) Ltd v National Bank of Greece SA [1971] 1 AC 945; [1971] 2 WLR 105; [1971] 1 All ER 233; 46 TC 472, HL(E)