Bank Line Ltd v Commissioners of Inland Revenue

Core Citations

DISTINGUISHES

• Liverpool and London and Globe Insurance Company v Bennett

FOLLOWS

• Liberty & Company Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 49 TC 307

CONSIDERED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)

REFERRED in

• Select Commodities Ltd v Valdo SA, The Florida

CITED in

• Northend v White & Leonard and Corbin Greener

APPLIED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)

This document cites

• Commissioners of Inland Revenue v Butterley Company Ltd
• F S Securities Ltd v Commissioners of Inland Revenue
• Ostime v Australian Mutual Provident Society
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Graham v Green



See all quotations

• Commissioners of Inland Revenue v Imperial Tobacco Company (of Great Britain and Ireland) Ltd
• General Reinsurance Company Ltd v Tomlinson
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Liverpool and London and Globe Insurance Company v Bennett
• Liverpool and London and Globe Insurance Company v Bennett
• Liberty & Company Ltd v Commissioners of Inland Revenue
• Bennett v Ogston (HM Inspector of Taxes)
• Liverpool and London and Globe Insurance Company v Bennett
• Finance Act 1965
• Finance (No. 2) Act 1915
• Taxes Management Act 1970