Collyer (HM Inspector of Taxes) v Hoare and Company, Ltd

Core Citations

REFERS TO

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Usher's Wiltshire Brewery v Bruce

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• Hoare & Company Ltd v Collyer
• Commissioners of Inland Revenue v Scottish Central Electric Power Company
• Russell v Town & County Bank
• GILLATT and WATTS v COLQUHOUN (Surveyor of Taxes)

REPORTED OPINION OF in

• 21 TC 318
• 53 TLR 935

This document cites

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Collyer (Inspector of Taxes) v Hoare & Company Ltd (No. 2)
• Hoare & Company Ltd v Collyer
• Usher's Wiltshire Brewery v Bruce
• Commissioners of Inland Revenue v Scottish Central Electric Power Company



See all quotations

• Usher's Wiltshire Brewery Ltd v Bruce
• GILLATT and WATTS v COLQUHOUN (Surveyor of Taxes)
• Brickwood and Company Ltd v Reynolds
• Russell v Town & County Bank
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Income Tax Act 1918