Bramford's Road Transport Ltd v Evans (Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1945 - Articles : S-17
• Income Tax Act 1945 - Articles : S-60

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• Finance Act 1926 - Articles : S-32

DOES NOT FOLLOW

• Commissioners of Inland Revenue v Barr
• Commissioners of Inland Revenue v Francis West and Others

REFERS TO

• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

FOLLOWS

• Bell v National Provincial Bank of England
• Madras Electric Supply Corporation Ltd v Boarland

REPORTED OPINION OF in

• 35 TC 145
• [1953] 2 All ER 1308
• [1953] 1 WLR 1385

APPLIED in

• Commissioners of Inland Revenue v Barr

This document cites

• Madras Electric Supply Corporation Ltd v Boarland
• Commissioners of Inland Revenue v Barr
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Commissioners of Inland Revenue v Francis West and Others
• Bell v National Provincial Bank of England



See all quotations

• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Inland Revenue v West and Others
• Income Tax Act 1952
• Income Tax Act 1918
• Income Tax Act 1842
• Transport Act 1947
• Income Tax Act 1945