De Beers Consolidated Mines v Howe

Afectaciones

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RESUELVE RECURSO

• De Beers Consolidated Mines v Howe

CONSIDERA

• Income Tax Act 1853 - Artículos : S-II

APRUEBA

• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson

REFERIDA por

• Baelz v Public Trustee
• Davies v British Geon Ltd
• MY v Comptroller-General of Inland Revenue

[ver más]

• MY v Comptroller General of Inland Revenue (1950-1985) MSTC 127;
• Commissioners for HM Revenue and Customs v Development Securities Plc and Others
• Afro Continental Nigeria Ltd v Meridian Shipping Company S.A. (Vrontados)
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• HM Revenue and Customs v Smallwood and Another
• Clark v Oceanic Contractors Inc.
• R v Dimsey (Dermot Jeremy) ; R v Allen (Brian Roger)
• Wishing Star Ltd v Jurong Town Corporation

CITADA NEUTRALMENTE por

• Bywater Investments Ltd and Others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation
• North Australian Pastoral Company Ltd v Federal Commissioner of Taxation
• Luckins v Highway Motel (Carnarvon) Pty Ltd

[ver más]

• Royal & Sun Alliance Insurance Plc v MK Digital FZE (Cyprus) Ltd
• Royal & Sun Alliance Insurance Plc and another v MLK Digital FZE (Cyprus) Ltd and Others

CONSIDERADA por

• Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
• Commissioner of Taxation v Miller
• Latchin (t/a Dinkha Latchin Associates) v General Mediterranean Holdings SA [QBD (Comm)]

[ver más]

• Bradbury v English Sewing Cotton Company Ltd

APLICADA por

• Re Little Olympian Each Ways Ltd
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• Rumasa S.A. and Williams & Humbert Ltd v W. & H. Trademarks (Jersey) Ltd and Six Others (Viscount Intervening)

[ver más]

• Wood and another v Holden (Inspector of Taxes)

APROBADA por

• Domansa v Derin Shipping and Trading Company Inc. [QBD (Comm)]

REPORTED OPINION OF por

• 5 TC 198
• 22 TLR 756
• [1906] AC 455

DISTINGUIDA por

• John Hood & Company, Ltd, v Magee

SEGUIDA por

• Todd v Egyptian Delta Land and Investment Company
• Lorrain Esme Osman v Elders Finance Asia Ltd

ACLARADA por

• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)