Commissioners of Inland Revenue v Universal Grinding Wheel Company Ltd

Core Citations

CONSIDERS

• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Travers enter Th. Trevilian Plaintiff & Egidium White Defendant, le Case fuit

REFERS TO

• Westburn Sugar Refineries

RESUELVE RECURSO

• Commissioners of Inland Revenue v Universal Grinding Wheel Company Ltd

APPROVES

• Re Serpell & Company

CONSIDERS

• Finance Act 1947
• Finance Act 1937
• Finance Act 1946

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• Companies Act 1929 - Articles : S-46
• Companies Act 1947 - Articles : S-71
• Finance Act 1947 - Articles : S-36

REPORTED OPINION OF in

• [1955] UKHL J0330-2
• [1955] 2 All ER 29
• 35 TC 551

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• [1955] 2 WLR 892
• [1955] AC 807

REFERRED in

• Commissioners of Inland Revenue v Pollock & Peel, Ltd ((in Liquidation))

CITED in

• Consolidated Media Holdings Ltd v Commissioner of Taxation

CONSIDERED in

• Oceanic Bank and Trust Ltd v M J Select Global Ltd; M J Select Global Ltd v Oceanic Bank and Trust Ltd et Al

This document cites

• Trevor and Another v Whitworth and Another
• Commissioners of Inland Revenue v Universal Grinding Wheel Company Ltd
• Westburn Sugar Refineries
• Re Serpell & Company
• Travers enter Th. Trevilian Plaintiff & Egidium White Defendant, le Case fuit



See all quotations

• British and American Trustee and Fianance Corporation v Couper
• Commissioners of Inland Revenue v Universal Grinding Wheel Company Ltd
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Companies Act 1929
• Finance Act 1946
• Finance Act 1947
• Income Tax Act 1952
• Companies Act 1947
• Finance Act 1937