Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1930 - Articles : S-42
• Finance Act 1927 - Articles : S-55

REFERS TO

• Oswald Tillotson Ltd v Commissioners of Inland Revenue

APPLIES

• Wood Preservation Ltd v Prior
• Re South African Supply and Cold Storage Company. Wild v The Same

REPORTED OPINION OF in

• [1970] 2 All ER 76
• [2008] BTC 7029
• [1970] 1 WLR 429

REFERRED in

• Commissioners of Inland Revenue v Ufitec Group Ltd
• Cold Storage (M) Bhd v Pemungut Duti Setem
• J Sainsbury Plc v O'Connor (Inspector of Taxes)

[See more]

• Re Courage Group's Pension Schemes
• Carreras Group Ltd v Stamp Commissioner
• Clifford Development Pte Ltd v Commissioner of Stamp Duties

CONSIDERED in

• Sainsbury (J.) Plc v O'Connor
• Patrick W. Keane and Company Ltd v Revenue Commissioners
• Mytravel Group Plc and the Companies Act 1985

[See more]

• Sections 86 and 87 of The Companies Law (2007 Revision) and Noble Corporation and Noble Cayman Acquisition Ltd
• Sainsbury (J.) Plc v O'Connor

CITED in

• Re Stork Icm Australia Pty Ltd; Stork Icm Australia Pty Ltd v Stork Food Systems Australasia Pty Ltd
• Re Noble Corporation
• Gayle (Maxwell) and Others v Desnoes and Geddes Ltd and Others

FOLLOWED in

• Swithland Investments Ltd and Another v Commissioners of Inland Revenue
• Cold Storage (M) Bhd v Pemungut Duti Setem
• Clifford Development Pte Ltd v Commissioner of Stamp Duties

APPLIED in

• Baytrust Holdings Ltd v Commissioners of Inland Revenue
• Mytravel Group Plc; Re the Companies Act 1985
• Fallon and Another (Executors of Morgan dec'd) v Fellows (HM Inspector of Taxes)

This document cites

• Wood Preservation Ltd v Prior
• Craddock v Zevo Finance Company Ltd
• Re South African Supply and Cold Storage Company. Wild v The Same
• Oswald Tillotson Ltd v Commissioners of Inland Revenue
• Finance Act 1930



See all quotations

• Finance Act 1927