Commercial Structures Ltd v Briggs

Core Citations

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RESUELVE RECURSO

• Commercial Structures Ltd v Briggs

DOES NOT FOLLOW

• Anderton and Halstead Ltd v Birrell

REFERS TO

• Williams (Inspector of Taxes) v Trustees of W. W. Grundy
• R v Kensington Income Tax Commissioners

COMMENTS

• British Sugar Manufacturers Ltd v Harris (Inspector of Taxes)

AFFIRMS

• Commercial Structures Ltd v Briggs

APPROVES

• Inland Revenue v Mackinlay's Trustees

REPORTED OPINION OF in

• 30 TC 477
• [1948] 2 All ER 1041

FOLLOWED in

• Jones v Mason Investments (Luton) Ltd

REFERRED in

• Earl Beatty v Commissioners of Inland Revenue

CONSIDERED in

• Wood Ltd v Wilson (Inspector of Taxes)

APPROVED in

• Cenlon Finance Company Ltd v Ellwood

This document cites

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• MULTIPAR SYNDICATE, Ltd v DEVITT (HM INSPECTOR of TAXES)
• Commercial Structures Ltd v Briggs
• Anderton and Halstead Ltd v Birrell
• British Sugar Manufacturers Ltd v Harris (Inspector of Taxes)
• R v Kensington Income Tax Commissioners



See all quotations

• Williams (Inspector of Taxes) v Trustees of W. W. Grundy
• British Sugar Manufacturers Ltd v Harris (Inspector of Taxes)
• R v Inspector of Taxes for Parish of Kingsland (ex parte Pearson, Kingsland Estate)
• Inland Revenue v Mackinlay's Trustees
• Income Tax Act 1918
• Compensation (Defence) Act 1939