Commissioner of Income Tax v St. Elmo Hotels Ltd

Core Citations

CONSIDERS

• The Commissioners of Inland Revenue v The Westleigh Estates Company, Ltd
• CALIFORNIAN COPPER SYNDICATE (Ltd and REDUCED) v HARRIS (Surveyor of Taxes)
• Eames (HM Inspector of Taxes) v Stepnell Properties Ltd

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• Shadford (HM Inspector of Taxes) v H. Fairweather & Company Ltd
• Commissioners of Inland Revenue v The INCORPORATED COUNCIL of LAW REPORTING
• Granville Building Company, Ltd v Oxby (HM Inspector of Taxes)
• J.P. Harrison (Watford)Ltd v Griffiths (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Reinhold
• The Dunn Trust, Ltd (in voluntary liquidation) v Williams (HM Inspector of Taxes)
• Lewis Emanuel & Son, Ltd v White (HM Inspector of Taxes)
• J. & R O'Kane & Company v The Revenue Commissioners
• Gray and Gillitt v Tiley (HM Inspector of Taxes)

REPORTED OPINION OF in

• JM 1972 RC 1
• JM 1972 RC 1

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Eames v Stepnell Propertied Ltd
• Lewis Emanuel & Son, Ltd v White (HM Inspector of Taxes)
• Eames (HM Inspector of Taxes) v Stepnell Properties Ltd
• Granville Building Company, Ltd v Oxby (HM Inspector of Taxes)



See all quotations

• J. & R O'Kane & Company v The Revenue Commissioners
• CALIFORNIAN COPPER SYNDICATE (Ltd and REDUCED) v HARRIS (Surveyor of Taxes)
• Attorney General v Black
• Shadford (HM Inspector of Taxes) v H. Fairweather & Company Ltd
• J.P. Harrison (Watford)Ltd v Griffiths (HM Inspector of Taxes)
• The Dunn Trust, Ltd (in voluntary liquidation) v Williams (HM Inspector of Taxes)
• Commissioners of Inland Revenue v The INCORPORATED COUNCIL of LAW REPORTING
• Commissioners of Inland Revenue v Reinhold
• Gray and Gillitt v Tiley (HM Inspector of Taxes)
• The Commissioners of Inland Revenue v The Westleigh Estates Company, Ltd