Atherton v British Insulated and Helsby Cables Ltd

Core Citations

REPORTED OPINION OF in

• 10 TC 155

CONSIDERED in

• Inland Revenue Commissioner v Wattie
• AusNet Transmission Group Pty Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Sharpcan Pty Ltd

[See more]

• Commissioner of Taxation v Citylink Melbourne Ltd
• Tubbs (Elastics) Ltd v Kenneth Whitehead (HM Inspector of Taxes)
• Beauchamp v F. W. Woolworth Plc
• Inland Revenue v Carron Company
• Dass v Special Commissioner and Others
• Stephen Court Ltd v Browne
• Board of Inland Revenue v ISSA Nicholas (Trinidad) Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Lawson v Johnson Matthey Plc
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
• Beauchamp v F. W. Woolworth Plc
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Lawson v Johnson Matthey Plc
• Morgan v Tate & Lyle Ltd
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Tucker v Granada Motorway Services Ltd
• Sanbra Fyffe Ltd v O'Sullivan
• MacAonghusa v Ringmahon Company

CITED in

• Whelan (HM Inspector of Taxes) v Dover Harbour Board
• Federal Commissioner of Taxation v Gordon

REFERRED in

• Maryborough Newspaper Company Ltd v Federal Commissioner of Taxation

APPEAL RESOLVED in

• Atherton v British Insulated and Helsby Cables Ltd

FOLLOWED in

• Ensco Gerudi (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

APPLIED in

• Mallett v Staveley Coal and Iron Company Ltd