Atherton v British Insulated and Helsby Cables Ltd

Core Citations

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CONSIDERS

• Hutton v West Cork Railway Company
• Vallambrosa Rubber Company Ltd v Farmer
• Ounsworth v Vickers

[See more]

• Rowntree & Company v Curtis
• Gresham Life Assurance Society v Styles
• Perkins and Another, Assignees of Hughes v Smith
• Smith & Son v Moore
• Smith v Incorporated Council of Law Reporting for England and Wales
• Southwell v Savill Brothers
• GRANITE SUPPLY ASSOCIATION, Ltd, v KITTON (Surveyor of Taxes)
• A.G. MOORE & COMPANY v HARE (Surveyor of Taxes)
• VALLAMBROSA RUBBER Company, Ltd, v FARMER (Surveyor of Taxes)

RESUELVE RECURSO

• Atherton v British Insulated and Helsby Cables Ltd

APPLIES

• Usher's Wiltshire Brewery v Bruce

DISTINGUISHES

• Hancock v General Reversionary and Investment Company

CONSIDERS

• Income Tax Act 1842 - Articles : SCH-D

REPORTED OPINION OF in

• [1925] UKHL J1211-2
• 42 TLR 187
• 42 TLR 187

[See more]

• [1926] AC 205
• 10 TC 155

REFERRED in

• Boarland (Inspector of Taxes) v Kramat Pulai Ltd
• Cooper v Rhymney Breweries Ltd
• Commissioner of Taxation v Manchester Unity Ioof

[See more]

• HUTCHINSON & Company (PUBLISHERS)Ltd v TURNER (INSPECTOR of TAXES)
• Associated Portland Cement Manufacturers Ltd v Kerr
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Bean (HM Inspector of Taxes) v Doncaster Amalgamated Collieries, Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Herring v Federal Commissioner of Taxation
• Commissioner of Taxation v Pine Creek Goldfields Ltd
• Federal Commissioner of Taxation v South Australian Battery Makers Pty Ltd
• Cliffs International Inc. v Federal Commissioner of Taxation
• MANN CROSSMAN & AULIN, Ltd v COMPTON (HM INSPECTOR of TAXES)
• Household v Grimshaw (HM Inspector of Taxes)
• Malayan Weaving Mills Sdn Bhd v Director General of Inland Revenue
• Rakyat Berjaya Sdn bhd v Ketua Pengarah Hasil dalam Negeri
• Ketua Pengarah Hasil Dalam Negeri v Shaklee Products (Malaysia) Sdn Bhd (2010) MSTC 7, 103
• Mitraland Kota Damansara Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Director-General of Inland Revenue v Kulim Rubber Plantations Ltd
• Taman Equine (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Casey v Royal Cinemas (Limerick) Ltd
• Syarikat Pukin Ladang Kelapa Sawit Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Ehsan Armada Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Federal Commissioner of Of Taxation v Snowden & Willson Pty Ltd
• ABD Pte Ltd v Comptroller of Income Tax
• McGarry v Limerick Gas Committee
• Tucker v Granada Motorway Services Ltd
• Hodgins v Plunder & Pollak (Ir.) Ltd
• Lawson v Johnson Matthey Plc
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs
• Comptroller of Income Tax v IA
• Tucker v Granada Motorway Services Ltd
• MacAonghusa v Ringmahon Company
• Hibernian Insurance Ltd v Inspector of Taxes
• Racecourse Betting Control Board v Young (Inspector of Taxes)

CITED in

• TC02965: Peter Vaines
• Mclennan v Federal Commissioner of Taxation
• Pridecraft Pty Ltd v Commissioner of Taxation

[See more]

• Essenbourne Pty Ltd v Commissioner of Taxation
• Pine Creek Goldfields Ltd v Federal Commissioner of Taxation
• Markets South West (Holdings) Ltd v HM Revenue and Customs
• Macquarie Finance Ltd v Commissioner of Taxation
• NZ v Wattie
• SPI PowerNet Pty Ltd v Commissioner of Taxation
• Collins (HM Inspector of Taxes) v Joseph Adamson and Company
• Whelan (Inspector of Taxes) v Dover Harbour Board
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Bentleys, Stokes & Lowless v Beeson
• Macquarie Finance Ltd v Commissioner of Taxation
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Stephen Court Ltd v Browne
• Lawson v Johnson Matthey Plc
• Davis v "M"

APPLIED in

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Commissioner of Inland Revenue v Wattie
• John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation

[See more]

• Sargent v Eayrs
• Morgan v Tate & Lyle Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Morgan v Tate & Lyle Ltd
• Vale v Mahony and Brothers Ltd
• Kealy v O'Mara, Limerick, Ltd
• Curtin v "M." & Company Ltd

COMMENTED in

• Essenbourne Pty Ltd v Commissioner of Taxation
• Federal Commissioner of Taxation v Duro Travel Goods Pty Ltd

CONSIDERED in

• Cameron Brae Pty Ltd v Commissioner of Taxation
• Rorke (H. J.) Ltd v Commissioners of Inland Revenue
• Jeffs v Ringtons Ltd

[See more]

• Commissioner of Taxes (Victoria) v Phillips
• Broken Hill Theatres Pty Ltd v Federal Commissioner of Taxation
• Cameron Brae Pty Ltd v Commissioner of Taxation
• Doncaster Amalgamated Collieries Ltd v Bean (Inspector of Taxes)
• Craddock (HM Inspector of Taxes) v Zevo Finance Company, Ltd
• Lever Brothers & Unilever Ltd v Commissioners of Inland Revenue
• Commissioner of Inland Revenue v Trustpower Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Bookers Central Services Ltd v Commissioners of Inland Revenue
• BG Lithographic Company Ltd v Commissioners of Inland Revenue
• The Demerara Electric Company, Ltd v Commissioners of Inland Revenue
• Board of Inland Revenue v Issa Nicholas (Trinidad) & Company Ltd
• The Rum Company of Jamaica, Ltd v The Assessment Committee
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Lawson v Johnson Matthey Plc
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Dolan v A.B. Company Ltd
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Devindra Singh; Vikas Kumar v The Chief Immigration Officer
• Ram Sajivan; Vijay Gawas v The Chief Immigration Officer
• Smith's Potato Estates Ltd v Bolland (Inspector of Taxes).; Smith's Potato Crisps (1929) Ltd v Commissioners of Inland Revenue. (Consolidated Appeals)

DISTINGUISHED in

• Spotlight Stores Pty Ltd v Commissioner of Taxation
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd

[See more]

• Smith's Potato Estates Ltd v Bolland

FOLLOWED in

• Re AB Ltd
• Ampat Tin Dredging Ltd v Director General of Inland Revenue
• BFH v Comptroller of Income Tax

DOUBTED in

• Beauchamp v F. W. Woolworth Plc

This document cites

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• Royal Insurance Company v Watson
• Hancock v General Reversionary and Investment Company
• Smith & Son v Moore
• A.G. MOORE & COMPANY v HARE (Surveyor of Taxes)
• Perkins and Another, Assignees of Hughes v Smith



See all quotations

• Smith v Incorporated Council of Law Reporting for England and Wales
• Southwell v Savill Brothers
• GRANITE SUPPLY ASSOCIATION, Ltd, v KITTON (Surveyor of Taxes)
• Usher's Wiltshire Brewery v Bruce
• VALLAMBROSA RUBBER Company, Ltd, v FARMER (Surveyor of Taxes)
• Rowntree & Company v Curtis
• Hutton v West Cork Railway Company
• Gresham Life Assurance Society v Styles
• Watson v Royal Insurance Company
• Ounsworth v Vickers
• Vallambrosa Rubber Company Ltd v Farmer
• Income Tax Act 1842