B. G. UTTING & Company, Ltd v HUGHES (HM INSPECTOR of TAXES)

Core Citations

CONSIDERS

• Church of Scotland Endowment Committee v Provident Association of London Ltd

REFERS TO

• Californian Copper Syndicate v Harris
• Commissioner of Taxes v Melbourne Trust
• Commissioners of Inland Revenue v John Emery & Sons

RESUELVE RECURSO

• B. G. UTTING & Company, Ltd v HUGHES (HM INSPECTOR of TAXES)

CITES

• Aldred's Case

CONSIDERS

• Finance Act 1926

REPORTED OPINION OF in

• [1940] UKHL J0312-2
• [1938] 4 All ER 411
• 55 TLR 556

[See more]

• 23 TC 174
• [1940] AC 463

REFERRED in

• Swaine v C

This document cites

• Aldred's Case
• Commissioners of Inland Revenue v John Emery & Sons
• Commissioner of Taxes v Melbourne Trust
• Californian Copper Syndicate v Harris
• Church of Scotland Endowment Committee v Provident Association of London Ltd



See all quotations

• Finance Act 1926