Clark (C. & J.) Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Stenhouse Holdings Ltd v Commissioners of Inland Revenue

REFERS TO

• Commissioners of Inland Revenue v Coathew Investments Ltd
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Mangin v Inland Revenue Commissioner

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• Chamberlain v Commissioners of Inland Revenue
• Stenhouse Holdings Ltd v Commissioners of Inland Revenue
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Cape Brandy Syndicate v Commissioners of Inland Revenue

RESUELVE RECURSO

• Clark (C. & J.) Ltd v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1965 - Articles : S-78
• Finance Act 1965 - Articles : S-52
• Finance Act 1965

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• Income Tax Act 1952 - Articles : S-262
• Income Tax Act 1952 - Articles : S-249
• Finance Act 1972 - Articles : SCH-16
• Finance Act 1972 - Articles : S-94

REPORTED OPINION OF in

• 50 TC 103
• [1975] 1 All ER 801
• [1975] 1 WLR 413

APPLIED in

• R v HM Inspector of Taxes, ex parte Lansing Bagnall Ltd
• Debtor (No. 22 of 1993), Re A

CONSIDERED in

• Australian Investment & Development Pty Ltd v Commissioner of State Revenue
• Mobil Oil Australia Ltd v David Read (Commissioner of Taxes)
• Newcrest Mining (Wa) Ltd v Bhp Minerals Ltd

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• Bowen (Norman Washington Manley v Shahine Robinson, Rupert Brown, Danville Walker and Attorney General for Jamaica
• Mitchell v Lowe et Al

REFERRED in

• Alfred Golightly & Sons Ltd v Durham County Council
• Mitchell v Dabdoub and Others

CITED in

• Newcrest Mining (WA) Ltd and Another v Commonwealth of Australia and Another

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Commissioners of Inland Revenue v Coathew Investments Ltd
• Stenhouse Holdings Ltd v Commissioners of Inland Revenue



See all quotations

• Ayrshire Employers Mutual Insurance Association, Ltd v Commissioners of Inland Revenue
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Chamberlain v Commissioners of Inland Revenue
• Stenhouse Holdings Ltd v Commissioners of Inland Revenue
• Mangin v Inland Revenue Commissioner
• Income Tax Act 1952
• Finance Act 1972
• Finance Act 1965