Ayrshire Employers Mutual Insurance Association v Inland Revenue

Core Citations

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CONSIDERS

• Municipal Mutual Insurance Ltd v Hills (Inspector of Taxes)

RESUELVE RECURSO

• Ayrshire Employers Mutual Insurance Association v Inland Revenue

AFFIRMS

• Ayrshire Employers Mutual Insurance Association v Inland Revenue

CITES

• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• Municipal Mutual Insurance, Ltd v Hills (Inspector of Taxes)
• Jones v South West Lancashire Coal Owners Association Ltd

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• New York Life Insurance Company v Styles

CONSIDERS

• Finance Act 1933 - Articles : S-31
• Finance Act 1920 - Articles : S-53

REPORTED OPINION OF in

• [1946] UKHL J0329-2
• [1946] 1 All ER 637
• [1946] 79 LlLRep 307

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• 27 TC 331
• 62 TLR 317
• 1946 SC HL 1

APPLIED in

• Bromilow & Edwards Ltd v Commissioners of Inland Revenue

CITED in

• Faulconbridge (HM Inspector of Taxes) v National Employers' Mutual General Insurance Association, Ltd
• Faulconbridge (HM Inspector of Taxes) v National Employers' Mutual General Insurance Association, Ltd
• Burke v R

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• Group Josi Re v Walbrook Insurance Company Ltd and Others
• Group Josi Re v Walbrook Insurance Company Ltd
• Qantas Airways Ltd v Christie
• Environmental Protection Authority v Caltex Refining Company Pty Ltd
• Davis v Johnson

REFERRED in

• NAP Holdings UK Ltd v Whittles (Inspector of Taxes)
• O'Rourke (Inspector of Taxes) v Binks
• Re London County of (Devons Road, Poplar) Housing Confirmation Order 1945

[See more]

• The London Borough of Enfield v Mr John Jossa
• Brogan v Staffordshire Coal and Iron Company Ltd
• Environment Protection Authority v Caltex Refining Company Pty Ltd
• Asma bte Haji Junus; Shahamin Faizul Kung bin Abdullah
• Mohamed Saidi Lampoh & other election petitions; Sabdin Ghani
• Lai Ah Fatt v Timbalan Menteri Dalam Negeri, Malaysia and Another
• Commissioners of Inland Revenue v Bates
• Clark (C. & J.) Ltd v Commissioners of Inland Revenue
• Brogan v Staffordshire Coal and Iron Company Ltd
• Bromilow & Edwards Ltd v Commissioners of Inland Revenue
• Ostime v Australian Mutual Provident Society
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
• Fletcher v Income Tax Commissioner
• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
• Group Josi RE (formerly Groupe Josi Réassurance S.A.) v Walbrook Insurance Company Ltd
• Kay Green v Twinsectra Ltd
• R (Electoral Commission) v Westminster Magistrates' Court
• Attorney General of New Zealand v Ortiz
• Kelly v R
• Fothergill v Monarch Airlines Ltd

CONSIDERED in

• B.B.C. Enterprises Ltd v Hi-Tech Xtravision Ltd
• R v London Borough of Brent ex parte Awua
• Mount Beauty Gliding Club Inc. v Ryan Jacob

[See more]

• Taylor v Centennial Newstan Pty Ltd
• Minister Administering the Crown Lands Act v NSW Aboriginal Land Council
• Roberts v Goodwin Street Developments Pty Ltd
• Hi-Lo Food Stores Ltd and Ellis v Price Control Insp. James samuel
• R v Young
• Davis (A.P.) (Respondent) v Johnson (A.P.) (Appellant)

This document cites

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• Municipal Mutual Insurance, Ltd v Hills (Inspector of Taxes)
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Cornish Mutual Assurance Company v Commissioners of Inland Revenue
• New York Life Insurance Company v Styles
• Municipal Mutual Insurance Ltd v Hills (Inspector of Taxes)



See all quotations

• Jones v South West Lancashire Coal Owners Association Ltd
• Finance Act 1920
• Finance Act 1933