Cenlon Finance Company Ltd v Ellwood

Core Citations

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CONSIDERS

• Income Tax Act 1952 - Articles : S-41
• Income Tax Act 1952 - Articles : S-510
• Income Tax Act 1952 - Articles : S-50

REFERS TO

• Cull v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Reid's Trustees
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)

[See more]

• Neumann v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Brooks v Commissioners of Inland Revenue

CITES

• Williams (Inspector of Taxes) v Trustees of W. W. Grundy

APPLIES

• Hughes v Bank of New Zealand

REPORTED OPINION OF in

• 40 TC 176
• [1960] 3 All ER 390
• [1960] 3 WLR 690

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• [1961] CH 50

APPEAL RESOLVED in

• Cenlon Finance Company Ltd v Ellwood

CITED in

• Easinghall Ltd v Revenue and Customs Commissioners
• TC03800: Easinghall Ltd
• King v Walden (Inspector of Taxes)

[See more]

• Macklin v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd

REFERRED in

• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd

FOLLOWED in

• Re XY & Company

CONSIDERED in

• Scorer (Inspector of Taxes) v Olin Energy Systems Ltd
• F S Securities Ltd v Commissioners of Inland Revenue
• Eagerpath Ltd v Edwards (Hm Inspector of Taxes)

This document cites

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• Neumann v Commissioners of Inland Revenue
• Cenlon Finance Company Ltd v Ellwood
• Commissioners of Inland Revenue v Reid's Trustees
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Bradbury v English Sewing Cotton Company Ltd



See all quotations

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Inland Revenue v Mackinlay's Trustees
• Gilbertson v Fergusson
• Gimson v Commissioners of Inland Revenue
• Cull v Commissioners of Inland Revenue
• Anderton and Halstead Ltd v Birrell
• Cenlon Finance Company Ltd v Ellwood
• Hughes v Bank of New Zealand
• Williams (Inspector of Taxes) v Trustees of W. W. Grundy
• Liverpool and London and Globe Insurance Company v Bennett
• Inland Revenue v Mackinlay's Trustees
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Gilbertson v Fergusson
• Brooks v Commissioners of Inland Revenue
• Thompson (Inspector of Taxes) v Trust and Loan Company of Canada
• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1949
• King Edward VI Grammar School, Birmingham: extending the provisions of Acts of 1831 [c. 17] ( enabling erection of accommodation, extension of charitable objects and other provisions) and 1837 [c. 41] (amending the 1831 Act) Act 1842