Berendsen (S.) Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• J. Bibby & Sons, Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Berendsen (S.) Ltd v Commissioners of Inland Revenue

APPLIES

• Commissioners of Inland Revenue v Silverts Ltd
• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1952 - Articles : S-34
• Finance Act 1937 - Articles : SCH-4
• Finance Act 1937

[See more]

• Finance (No. 2) Act 1939
• Finance Act 1920

REPORTED OPINION OF in

• [1957] 2 All ER 612
• [1957] 3 WLR 164
• [1958] CH 1

CITED in

• Unidare Plc v Cohen and another
• Federal Commissioner of Taxation v Sidney Williams (Holdings) Ltd

APPROVED in

• Wp Keighery Pty Ltd v Federal Commissioner of Taxation

REFERRED in

• Adelaide Stevedoring Company Ltd v Federal Commissioner of Taxation
• Granada UK Rental & Retail Ltd v The Pensions Regulator

CONSIDERED in

• Re Kilnoore Ltd ((in Liquidation))
• Barclays Bank Ltd v Commissioners of Inland Revenue

This document cites

• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• Griffith v Williams
• Commissioners of Inland Revenue v Silverts Ltd
• J. Bibby & Sons, Ltd v Commissioners of Inland Revenue
• Finance (No. 2) Act 1939



See all quotations

• Finance Act 1920
• Finance Act 1937