Blackburn (HM Inspector of Taxes) v Close Bros.Ltd

Core Citations

REFERRED in

• Simpson v John Reynolds & Company (Insurances) Ltd

CONSIDERED in

• Ellis v Lucas

DISTINGUISHED in

• Walker v Carnaby Harrower, Barham & Pykett
• Commissioners of Inland Revenue v Brander & Cruickshank

REPORTED OPINION OF in

• 39 TC 164

This document cites

• Wiseburgh v Domville (HM Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Short v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v The NORTHFLEET COAL and BALLAST Company, Ltd



See all quotations

• Bush, Beach & Gent, Ltd v Road (HM Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Kelsall Parsons & Company v Commissioners of Inland Revenue
• Income Tax Act 1952
• Coal Industry Nationalisation Act 1946
• Gas Act 1948
• Finance Act 1937