Cannon Industries Ltd v Edwards

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-52
• Income Tax Act 1952 - Articles : S-142

DISTINGUISHES

• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)

REFERS TO

• Commissioners of Inland Revenue v Rolls-Royce Ltd
• Haythornwaite (T.) & Sons Ltd v Kelly

APPLIES

• Bromley v Bromley
• Edwards (Inspector of Taxes) v Bairstow
• Norman v Golder

REPORTED OPINION OF in

• 42 TC 625
• [1966] 1 All ER 456
• [1966] 1 WLR 580

CONSIDERED in

• Maurice Neville Saggers (Plaintiff) Respondent) v Lea Valley Regional Park Authority Appellants)
• Skelly v Forbes
• Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Bromley v Bromley
• Commissioners of Inland Revenue v Rolls-Royce Ltd
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Norman v Golder



See all quotations

• Haythornwaite (T.) & Sons Ltd v Kelly
• Registration of Business Names Act 1916
• Income Tax Act 1952
• Income Tax Act 1918