Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)

Core Citations

CONSIDERS

• Gilbertson v Fergusson
• Cull v Commissioners of Inland Revenue
• London County Council v Attorney General

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• Gilbertson v Fergusson
• Attorney General v LONDON COUNTY COUNCIL
• Barnes (Inspector of Taxes) v Hely Hutchinson
• Barnes (HM Inspector of Taxes) v Hely-Hutchinson

REFERS TO

• Cull v Commissioners of Inland Revenue
• Purdie v The King
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood

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• Neumann v Commissioners of Inland Revenue
• London County Council v Attorney-General and Others

RESUELVE RECURSO

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)

APPLIES

• Barnes (Inspector of Taxes) v Hely Hutchinson
• Bradbury v English Sewing Cotton Company Ltd

CONSIDERS

• Holborn Viaduct Land Company, Ltd v R
• Income Tax Act 1918
• Finance Act 1922 - Articles : S-21

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• Finance Act 1940 - Articles : S-20
• Customs and Inland Revenue Act 1888 - Articles : S-24
• Finance Act 1927 - Articles : S-39
• Income Tax Act 1918 - Articles : S-29
• Income Tax Act 1918 - Articles : SCH-D
• Income Tax Act 1842 - Articles : SCH-D

REPORTED OPINION OF in

• [1945] UKHL J0730-1
• 61 TLR 577
• [1945] 2 All ER 499

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• [1946] AC 119
• 27 TC 205

CONSIDERED in

• Cenlon Finance Company Ltd v Ellwood
• Davson & Company Ltd v Commissioners of Inland Revenue
• Round Hill Development Company Ltd v Commissioner of Income Tax

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• Income Tax Commissioner v Chatani
• PR v Income Tax Commissioner
• Bata Shoe Company Guyana Ltd and Others v Commissioner of Inland Revenue and Attorney General and; Guyana Unit Trust Management Company Ltd and Others v Commissioner of Inland Revenue and Attorney General
• Bata Shoe Company Guyana Ltd v Commissioner of Inland Revenue; Attorney General Guyana Unit Trust Management Company Ltd et Al v Commissioner of Inland Revenue and Attorney General
• Bata Shoe Company Guyana Ltd et Al v Commissioner of Inland Revenue et Al; The Guyana Unit Trust Management Company Ltd et Al v C.I.R et Al
• Cenlon Finance Company Ltd v Ellwood

REFERRED in

• Cenlon Finance Company Ltd v Ellwood
• Re Cameron, deceased ; Kingsley and Others v Commissioners of Inland Revenue
• Vestey v Commissioners of Inland Revenue (No 2)

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• Parke Davis & Company v Commissioner of Taxation
• Carreras Group Ltd v Stamp Commissioner
• Continental Choice Sdn Bhd and Another v Ketua Pengarah Hasil Dalam Negeri
• Mangin v Inland Revenue Commissioner
• F S Securities Ltd v Commissioners of Inland Revenue
• Rennell v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd
• Commissioners of Customs and Excise v Top Ten Promotions Ltd
• Argosam Finance Company Ltd v Oxby
• Rank Xerox Ltd v Lane
• Berry v Warnett
• Carver v Duncan
• Reed International Ltd v Commissioners of Inland Revenue
• Anson v Commissioners for HM Revenue and Customs

This document cites

• Neumann v Commissioners of Inland Revenue
• Bradbury v English Sewing Cotton Company Ltd
• London County Council v Attorney-General and Others
• Gilbertson v Fergusson
• Holborn Viaduct Land Company, Ltd v R



See all quotations

• Barnes (Inspector of Taxes) v Hely Hutchinson
• Purdie v The King
• Cull v Commissioners of Inland Revenue
• Cull v Commissioners of Inland Revenue
• Barnes (HM Inspector of Taxes) v Hely-Hutchinson
• Attorney General v LONDON COUNTY COUNCIL
• Barnes (Inspector of Taxes) v Hely Hutchinson
• London County Council v Attorney General
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Gilbertson v Fergusson
• Gilbertson v Fergusson
• Finance Act 1940
• Income Tax Act 1853
• Income Tax Act 1918
• Customs and Inland Revenue Act 1888
• Finance Act 1922
• Income Tax Act 1842
• Appellate Jurisdiction Act 1876
• Finance Act 1927
• Income Tax (Foreign Dividends) Act 1842