Baytrust Holdings Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1930 - Articles : S-41
• Finance Act 1930 - Articles : S-42
• Finance Act 1927 - Articles : S-55

REFERS TO

• Gomme (E.) Ltd v Commissioners of Inland Revenue
• Re South African Supply and Cold Storage Company. Wild v The Same
• Oswald Tillotson Ltd v Commissioners of Inland Revenue

APPLIES

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1971] 3 All ER 76
• [2008] BTC 7044
• [1971] 1 WLR 1333

REFERRED in

• Commissioners of Inland Revenue v Ufitec Group Ltd
• Massmould Holdings Ltd v Payne
• Cold Storage (M) Bhd v Pemungut Duti Setem

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• Clifford Development Pte Ltd v Commissioner of Stamp Duties
• Carreras Group Ltd v Stamp Commissioner
• Clifford Development Pte Ltd v Commissioner of Stamp Duties

CITED in

• Re Stork Icm Australia Pty Ltd; Stork Icm Australia Pty Ltd v Stork Food Systems Australasia Pty Ltd
• Re Noble Corporation

CONSIDERED in

• Swithland Investments Ltd and Another v Commissioners of Inland Revenue
• Joaquina Arbos Edwards (Applicant) Vernon John Edwards (Respondent)
• Patrick W. Keane and Company Ltd v Revenue Commissioners

[See more]

• Smartec Capital Pty Ltd v CPT Manager Ltd
• Mytravel Group Plc and the Companies Act 1985
• Patrick Monahan (Drogheda) Ltd v O'Connell D C (Inspector of Taxes)
• Sections 86 and 87 of The Companies Law (2007 Revision) and Noble Corporation and Noble Cayman Acquisition Ltd

FOLLOWED in

• Cold Storage (M) Bhd v Pemungut Duti Setem

This document cites

• Gomme (E.) Ltd v Commissioners of Inland Revenue
• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• Re South African Supply and Cold Storage Company. Wild v The Same
• Oswald Tillotson Ltd v Commissioners of Inland Revenue
• Finance Act 1895



See all quotations

• Finance Act 1930
• Finance Act 1927
• Stamp Act 1891