Boarland (Inspector of Taxes) v Kramat Pulai Ltd

Core Citations

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1

DISTINGUISHES

• Morgan v Tate & Lyle Ltd

REFERS TO

• Smith's Potato Estates Ltd v Bolland
• Usher's Wiltshire Brewery v Bruce
• Mitchell v B. W. Noble Ltd

[See more]

• Atherton v British Insulated and Helsby Cables Ltd
• Strong & Company of Romsey v Woodifield
• Southern (Inspector of Taxes) v Borax Consolidated Ltd
• Cooke (HM Inspector of Taxes) v Quick Shoe Repair Service

APPLIES

• Smith v Incorporated Council of Law Reporting for England and Wales
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd

REPORTED OPINION OF in

• 35 TC 1
• [1953] 2 All ER 1122
• [1953] 1 WLR 1332

REFERRED in

• Thompson v Sons Ltd v Chamberlain
• Morgan v Tate & Lyle Ltd

This document cites

• Morgan v Tate & Lyle Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
• Union Cold Storage Company v Jones
• Southern (Inspector of Taxes) v Borax Consolidated Ltd



See all quotations

• Smith v Incorporated Council of Law Reporting for England and Wales
• Smith's Potato Estates Ltd v Bolland
• Mitchell v B. W. Noble Ltd
• Usher's Wiltshire Brewery v Bruce
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
• Strong & Company of Romsey v Woodifield
• Cooke (HM Inspector of Taxes) v Quick Shoe Repair Service
• Income Tax Act 1952
• Income Tax Act 1918