O'Brien v Benson's Hosiery (Holdings) Ltd

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Leach v The King

RESUELVE RECURSO

• O'Brien v Benson's Hosiery (Holdings) Ltd

APPLIES

• Nokes v Doncaster Amalgamated Collieries

CONSIDERS

• Finance Act 1965 - Articles : S-22
• Finance Act 1965
• Income and Corporation Taxes Act 1970 - Articles : S-238

[See more]

• Finance Act 1965 - Articles : S-19
• Companies Act 1929 - Articles : S-154
• Companies Act 1929

REPORTED OPINION OF in

• [1978] 3 All ER 1057
• [1978] 3 WLR 609
• [1979] Ch 152

REFERRED in

• Barid's Exors v Commissioners of Inland Revenue
• Underwood v HM Revenue and Customs
• Underwood v HM Revenue and Customs

[See more]

• Kirby v Thorn E.M.I. Plc

CONSIDERED in

• Mertrux Ltd v Revenue and Customs Commissioners
• O'Brien v Benson's Hosiery (Holdings) Ltd

FOLLOWED in

• Hepples v Federal Commissioner of Taxation

APPEAL RESOLVED in

• O'Brien v Benson's Hosiery (Holdings) Ltd

APPLIED in

• Zim Properties Ltd v Proctor

This document cites

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• Nokes v Doncaster Amalgamated Collieries
• Commissioners of Inland Revenue v Crossman (Ethel Maclean) and Others ; Commissioners of Inland Revenue v Mann (Sir Edward) and Others
• Leach v The King
• Companies Act 1929
• Finance Act 1965



See all quotations

• Income and Corporation Taxes Act 1970