Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd

Core Citations

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CONSIDERS

• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu
• London County Council v Attorney General

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• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)

REFERS TO

• King's Case
• Coltness Iron Company v Black
• The Cargo Ex "Galam."

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• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Kemp v Rose
• Re Harries' Trust
• Hadley against Clarke and Others
• GLAZED KID, Ltd v Commissioners of Inland Revenue
• London County Council v Attorney-General and Others

RESUELVE RECURSO

• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd

APPLIES

• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue

CONSIDERS

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Income Tax Act 1952
• Finance Act 1922 - Articles : S-21

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• Finance Act 1922
• Finance Act 1927 - Articles : S-32
• Income Tax Act 1952 - Articles : S-255
• Income Tax Act 1952 - Articles : S-245
• Finance Act 1945
• Finance Act 1944 - Articles : S-29
• Income Tax Act 1918

REPORTED OPINION OF in

• [1958] UKHL J1218-1
• 38 TC 275
• [1958] 1 All ER 405

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• [1959] 2 WLR 47
• [1959] AC 487

DISTINGUISHED in

• Commissioners of Inland Revenue v Lloyds Bank Ltd

REFERRED in

• Re Sutherland, decd

CONSIDERED in

• Re Sutherland, decd

APPLIED in

• Re Sutherland, decd

This document cites

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• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd
• London County Council v Attorney-General and Others



See all quotations

• Kemp v Rose
• Coltness Iron Company v Black
• King's Case
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Hadley against Clarke and Others
• GLAZED KID, Ltd v Commissioners of Inland Revenue
• Townsend (HM Inspector of Taxes) v Electrical Yarns, Ltd
• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd
• Re Harries' Trust
• Attorney General v LONDON COUNTY COUNCIL
• London County Council v Attorney General
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Howard de Walden (Lord) v Commissioners of Inland Revenue
• Fattorini (Thomas) Lancashire Ltd v Commissioners of Inland Revenue
• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu
• The Cargo Ex "Galam."
• Coltness Iron Company v Black
• Finance Act 1945
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1922
• Finance Act 1907
• Finance Act 1927
• Finance Act 1926
• Finance Act 1944
• Income Tax Act 1945
• Companies Act 1948
• Inland Revenue Commissioners Petitioners; and Wood Brothers (Birkenhead) Ltd Respondents