Boston Deep Sea Fishing & Ice Company Ltd v Farnham

Core Citations

CONSIDERS

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

REFERS TO

• Hugh Stevenson & Sons v Aktiengesellschaft für Cartonagen-Industrie
• Koenigsblatt v Sweet
• Maclaine & Company v Eccott

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• Spence v Commissioners of Inland Revenue
• Dodworth (HM Inspector of Taxes) v Dale
• Bell v National Provincial Bank of England
• Pasmore against North
• Wilson and Another v Tumman and Fretson

APPLIES

• Gavazzi (E. & P.) v Mace
• Nielsen Andersen and Company v Collins (Inspector of Taxes)
• Sovfracht (v/O) v Van Udens Scheepvaart en Agentuur Maatschappij (N.v.Gebr.)

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• Firth v Staines

REPORTED OPINION OF in

• 37 TC 505
• [1957] 3 All ER 204
• [1957] 2 Lloyd's Rep 238

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• [1957] 1 WLR 1051
• 27 ILR 645

CONSIDERED in

• Warwick Rural District Council v Miller-Mead; Miller-Mead v Warwick Rural District Council
• Peter Michael Webb (Respondent v Ipswich Borough Council (Appellant
• Preston v Diaspora Holdings Pty Ltd; Diaspora Holdings Pty Ltd v Owners Corporation of Strata Plan 68608

CITED in

• Qarase v Bainimarama
• Bank of Ireland v Rockfield Ltd
• Bank of Ireland v Rockfield Ltd

DISTINGUISHED in

• Lawson v Hosemaster Company Ltd

This document cites

• Sovfracht (v/O) v Van Udens Scheepvaart en Agentuur Maatschappij (N.v.Gebr.)
• Nielsen Andersen and Company v Collins (Inspector of Taxes)
• Bell v National Provincial Bank of England
• Pasmore against North
• Koenigsblatt v Sweet



See all quotations

• Maclaine & Company v Eccott
• Gavazzi (E. & P.) v Mace
• Hugh Stevenson & Sons v Aktiengesellschaft für Cartonagen-Industrie
• Dodworth (HM Inspector of Taxes) v Dale
• Wilson and Another v Tumman and Fretson
• Spence v Commissioners of Inland Revenue
• Firth v Staines
• Income Tax Act 1918
• Trading with the Enemy Act 1939