Commissioners of Inland Revenue v Land Securities Investment Trust Ltd

Core Citations

CONSIDERS

• Secretary of State in Council of India v Scoble

REFERS TO

• Usher's Wiltshire Brewery v Bruce

RESUELVE RECURSO

• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd

DISTINGUISHES

• Secretary of State in Council of India v Scoble
• Vestey v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-137
• Income Tax Act 1952 - Articles : S-177
• Finance (No. 2) Act 1940 - Articles : S-14

[See more]

• Finance Act 1937 - Articles : S-20
• Finance Act 1937 - Articles : SCH-4
• Finance Act 1946 - Articles : S-44

REPORTED OPINION OF in

• [1969] UKHL J0429-2
• 45 TC 495
• [1969] 2 All ER 430

[See more]

• [1969] 113 SJ 407
• [1969] TR 173
• [1969] 1 WLR 604

FOLLOWED in

• Littlewoods Mail Order Stores Ltd v McGregor
• Littlewoods Mail Order Stores Ltd v McGregor

REFERRED in

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd

CONSIDERED in

• Commissioners of Inland Revenue v Church Comrs. for England

This document cites

• Secretary of State in Council of India v Scoble
• Secretary of State in Council of India v Scoble
• Vestey v Commissioners of Inland Revenue
• Usher's Wiltshire Brewery v Bruce
• Finance Act 1946



See all quotations

• Income Tax Act 1952
• Finance (No. 2) Act 1940