Abbott Laboratories Ltd v Carmody

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-271

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Jones & Company v Inland Revenue
• O'Grady (HM Inspector of Taxes) v Bullcroft Main Collieries, Ltd

APPLIES

• Phillips v Whieldon Sanitary Potteries Ltd

REPORTED OPINION OF in

• 44 TC 569
• [1968] 2 All ER 879

CONSIDERED in

• Demerara Tobacco Company Ltd v Commissioner of Inland Revenue
• O'Connaill v Waterford Glass Ltd

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Jones & Company v Inland Revenue
• Inland Revenue v Lambhill Ironworks
• Phillips v Whieldon Sanitary Potteries Ltd
• Jones & Company v Inland Revenue



See all quotations

• O'Grady (HM Inspector of Taxes) v Bullcroft Main Collieries, Ltd
• Inland Revenue v Lambhill Ironworks
• Interpretation Act 1889
• Income Tax Act 1952
• Finance Act 1962
• Finance Act 1954
• Income Tax Management Act 1964