Barr Crombie & Company v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• [1945] SC 271

CONSIDERED in

• Wiseburgh v Domville (HM Inspector of Taxes)
• Vodafone Cellular Ltd v G. Shaw (HM Inspector of Taxes)

APPLIED in

• Creed v H. & M. Levinson Ltd

DISTINGUISHED in

• Household v Grimshaw
• Household v Grimshaw (HM Inspector of Taxes)
• Wiseburgh v Domville (HM Inspector of Taxes)

REFERRED in

• Sommerfelds Ltd v Freeman
• Anglo-French Exploration Company Ltd v Clayson (Inspector of Taxes)

FOLLOWED in

• Daishowa (M) Wood Products Sdn Bhd v Kepong Wood Products Company Sdn Bhd
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

CITED in

• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Prendergast v Cameron
• Commissioners of Inland Revenue v Duke of Westminster



See all quotations

• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Kelsall Parsons & Company v Commissioners of Inland Revenue
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons