Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson

Core Citations

CONSIDERS

• Income Tax Act 1853 - Articles : S-II

REPORTED OPINION OF in

• 1 TC 83
• 1Exch Div
• 1 EXD 428

REFERRED in

• Baelz v Public Trustee
• Re Petition of Right
• Commissioner of Taxation v Miller

[See more]

• Davies v British Geon Ltd
• Todd v Egyptian Delta Land and Investment Company
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)

CITED in

• Mark Higgins Rallying (A Firm) v HM Revenue and Customs
• R v Dimsey; R v Allen
• Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation

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• Wood and another v Holden (Inspector of Taxes)
• Wood and another v Holden (Inspector of Taxes)
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• Bradbury v English Sewing Cotton Company Ltd
• Wood and another v Holden (Inspector of Taxes)

CONSIDERED in

• Buric v Transfield Pbm Pty Ltd [FLR]
• North Australian Pastoral Company Ltd v Federal Commissioner of Taxation
• Advance Earthmovers Pty Ltd v Fubew Pty Ltd

[See more]

• Rumasa S.A. and Williams & Humbert Ltd v W. & H. Trademarks (Jersey) Ltd and Six Others (Viscount Intervening)
• DPP v BA
• Re Farm Fresh Frozen Foods Ltd

APPROVED in

• De Beers Consolidated Mines v Howe

This document cites

• 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
• Landed Property Improvement (Ireland) Act 1852
• Income Tax (Foreign Dividends) Act 1842