Commercial Structures, Ltd v Briggs (HM Inspector of Taxes)

Core Citations

CONSIDERED in

• John Howard Parkin (Appellant) Douglas Edward Cattell (H. M. Inspector of Taxes) (Respondent)
• Cenlon Finance Company Ltd v Ellwood
• G.H (Trinidad) Ltd v The Board of Inland Revenue

REPORTED OPINION OF in

• 30 TC 477

This document cites

• Federal Cases - 6 T.C. 266 (1946), 4382, Chertoff v. C. I. R.
• Federal Cases - 8 T.C. 14 (1947), 4683, Hutzler Bros. Co. v. C.I.R.
• Federal Cases - 8 T.C. 322 (1947), 5924, New York Stocks, Inc. v. C.I.R.