Collins & Sons v Inland Revenue

Core Citations

REPORTED OPINION OF in

• 12 Tax Cas 773
• [1925] SC 151
• 12 Tax Cas 773

CITED in

• Latchford and Sons v Revenue Commissioners
• Commissioners of Inland Revenue v Cock, Russell and Company, Ltd

REFERRED in

• HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd

This document cites

• Browne v Dunn
• General Accident, Fire and Life Assurance Corporation v McGowan
• Hall & Company v Commissioners of Inland Revenue
• Gresham Life Assurance Society v Styles
• Sun Insurance Office v Clark



See all quotations

• Finance Act 1922
• Finance (No. 2) Act 1915
• Finance Act 1921