Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• The Corporation of Birmingham v The Commissioners of Inland Revenue
• Central London Railway Company v Commissioners of Inland Revenue
• Attorney General v Metropolitan Water Board

[See more]

• Commissioners of Inland Revenue v Ayr Town Council
• Allchin v Coulthard
• Allchin (HM Inspector of Taxes) v Corporation of South Shields
• Birmingham Corporation v Commissioners of Inland Revenue
• Paton (as Fenton's Trustee) v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Frere
• Fenton's Trustee v Commissioners of Inland Revenue
• Birmingham Corporation v Commissioners of Inland Revenue

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• Sugden v Leeds Corporation
• Cenlon Finance Company Ltd v Ellwood

RESUELVE RECURSO

• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue

APPLIES

• Central London Ry. Company v Commissioners of Inland Revenue ; London Electric Ry. Company v Commissioners of Inland Revenue ; Metropolitan Ry. Company v Commissioners of Inland Revenue
• Central London Railway Company v Commissioners of Inland Revenue

CONSIDERS

• Allchin v Coulthard
• Inland Revenue v Magistrates of Ayr
• Attorney General v Metropolitan Water Board

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• Income Tax Act 1952 - Articles : S-169
• Income Tax Act 1952 - Articles : S-170
• Income Tax Act 1952 - Articles : S-510
• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-184

DISTINGUISHES

• B. W. Nobes & Company Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1965] UKHL J1215-1
• [1966] 110 SJ 35
• [16/12/1965] TLR 1

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• [1966] 1 All ER 1
• 43 TC 83
• [1966] 2 WLR 251
• [1966] AC 85

CONSIDERED in

• Boldmark Ltd v Rachel Cohen and Another
• Wharf Prop v Commissioner Inland Revenue
• Fitzleet Estates Ltd v Cherry

[See more]

• Ben-Odeco Ltd v Powlson
• Commissioners of Inland Revenue v Plummer

DISTINGUISHED in

• Hume v Asquith

REFERRED in

• Public Prosecutor v Denish Madhavan
• A-G of Malaysia; Lorrain Esme Osman

CITED in

• Wharf Properties Ltd v Commissioner of Inland Revenue

APPLIED in

• Princes Investments Ltd v Commissioners of Inland Revenue; Clore v Commissioners of Inland Revenue
• B. W. Nobes & Company Ltd v Commissioners of Inland Revenue

This document cites

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• B. W. Nobes & Company Ltd v Commissioners of Inland Revenue
• Birmingham Corporation v Commissioners of Inland Revenue
• Cenlon Finance Company Ltd v Ellwood
• Commissioners of Inland Revenue v Frere
• Central London Ry. Company v Commissioners of Inland Revenue ; London Electric Ry. Company v Commissioners of Inland Revenue ; Metropolitan Ry. Company v Commissioners of Inland Revenue



See all quotations

• Attorney General v Metropolitan Water Board
• Allchin v Coulthard
• Birmingham Corporation v Commissioners of Inland Revenue
• Central London Railway Company v Commissioners of Inland Revenue
• Inland Revenue v Magistrates of Ayr
• Central London Railway Company v Commissioners of Inland Revenue
• The Corporation of Birmingham v The Commissioners of Inland Revenue
• Paton (as Fenton's Trustee) v Commissioners of Inland Revenue
• Allchin v Coulthard
• Commissioners of Inland Revenue v Ayr Town Council
• Allchin (HM Inspector of Taxes) v Corporation of South Shields
• Sugden v Leeds Corporation
• Attorney General v Metropolitan Water Board
• Fenton's Trustee v Commissioners of Inland Revenue
• Income Tax Act 1952
• South Shields Corporation Act 1935
• Federal Cases - Wheeler Insulated Wire Co. v. Comm'r of Internal Revenue