Birmingham Corporation v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• London County Council v Attorney General

REFERS TO

• Sugden v Leeds Corporation
• London County Council v Attorney-General and Others
• Attorney-General (on behalf of HM) v London County Council and Others

RESUELVE RECURSO

• Birmingham Corporation v Commissioners of Inland Revenue

DISTINGUISHES

• Dickson (HM Inspector of Taxes) v The Hampstead Borough Council

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• [1930] UKHL J0227-1
• [1930] 94 JP 123
• 46 TLR 262

[See more]

• 15 TC 172
• [1930] AC 307

REFERRED in

• Commissioners of Inland Revenue v National Mortgage & Agency Company of New Zealand
• Central London Ry. Company v Commissioners of Inland Revenue ; London Electric Ry. Company v Commissioners of Inland Revenue ; Metropolitan Ry. Company v Commissioners of Inland Revenue
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue

CITED in

• Allchin v Coulthard
• B. W. Nobes & Company Ltd v Commissioners of Inland Revenue
• Allchin v Coulthard

DISTINGUISHED in

• Hutton v Commissioners of Inland Revenue

APPLIED in

• Fenton's Trustee v Commissioners of Inland Revenue

This document cites

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• Attorney-General (on behalf of HM) v London County Council and Others
• London County Council v Attorney-General and Others
• Dickson (HM Inspector of Taxes) v The Hampstead Borough Council
• London County Council v Attorney General
• Sugden v Leeds Corporation