Commissioners of Inland Revenue v City of Glasgow Police Athletic Association

Core Citations

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CONSIDERS

• Gilmour v Coats
• Jackson's Trustees v Inland Revenue
• Baird's Trustees v Lord Advocate

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• Royal College of Surgeons of England v National Provincial Bank Ltd

REFERS TO

• Royal College of Surgeons of England v National Provincial Bank Ltd
• Commissioners of Inland Revenue v Forrest
• Oxford Group v Commissioners of Inland Revenue

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• Jackson's Trustees v Commissioners of Inland Revenue
• Trustees for the Roll of Voluntary Workers v Inland Revenue
• Re Hobourn Aero Components Ltd's Air Raid Distress Fund. Ryan v Forrest
• Gilmour v Coats
• Re Gray. Todd v Taylor
• Oppenheim v Tobacco Securities Trust Company Ltd
• Commissioners of Inland Revenue v Yorkshire Agricultural Society

FOLLOWS

• Re Good. Harington v Watts

RESUELVE RECURSO

• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association

REVERSES

• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association

CONSIDERS

• Commissioners for Special Purposes of the Income Tax v Pemsel
• Finance Act 1921 - Articles : S-30
• Finance Act 1921

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• Finance Act 1927 - Articles : S-24
• Income Tax Act 1842
• Finance Act 1925 - Articles : S-19
• Income Tax Act 1918 - Articles : S-30

REPORTED OPINION OF in

• [1953] UKHL J0309-4
• [1953] 1 All ER 747
• [1953] 2 WLR 625

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• 1953 SC HL 13
• 34 TC 76
• [1953] AC 380

CITED in

• Guild v Commissioners of Inland Revenue
• Helena Housing Ltd v Revenue and Customs Commissioners
• Navy Health Ltd v Deputy Commissioner of Taxation

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• Commissioner of Taxation v Word Investments Ltd
• Downing v Federal Commissioner of Taxation
• The Charity Commission for Northern Ireland v Bangor Provident Trust and The Attorney General for Northern Ireland
• The Charity Commission for Northern Ireland v Bangor Provident Trust Ltd
• D'Aguiar v Inland Revenue Commissioner
• Advocate General for Scotland v Murray Group Holdings Ltd

REFERRED in

• McGovern v Attorney General
• Re Lipinski's Will Trusts
• Lloyd v Federal Commissioner of Taxation

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• Commissioners of Inland Revenue v McMullen

APPLIED in

• Incorporated Council of Law Reporting for England and Wales v Attorney General
• Attorney General v Ross
• Guild v Commissioners of Inland Revenue

DISTINGUISHED in

• London Hospital Medical College v Commissioners of Inland Revenue

CONSIDERED in

• Groote Eylandt Aboriginal Trust Incorporated (NT 00142C)(First Plaintiff) v Deloitte Touche Tohmatsu (A Firm)(First Defendant)
• Helena Housing Ltd v Revenue and Customs Commissioners
• Re Family First New Zealand

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• Commissioners of Inland Revenue v Baddeley
• Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
• Re the Worth Library
• The Commissioner of Income Tax v Blue Cross of Jamaica
• Trinity College Dublin v Ag

This document cites

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• Gilmour v Coats
• Royal College of Surgeons of England v National Provincial Bank Ltd
• Oppenheim v Tobacco Securities Trust Company Ltd
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Re Good. Harington v Watts



See all quotations

• Jackson's Trustees v Inland Revenue
• Lim Yak Hua v Eastern & Oriental Hotel
• Re Hobourn Aero Components Ltd's Air Raid Distress Fund. Ryan v Forrest
• Oxford Group v Commissioners of Inland Revenue
• Baird's Trustees v Lord Advocate
• Royal College of Surgeons of England v National Provincial Bank Ltd
• Re Gray. Todd v Taylor
• Gilmour v Coats
• Commissioners of Inland Revenue v Forrest
• Trustees for the Roll of Voluntary Workers v Inland Revenue
• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
• Jackson's Trustees v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Yorkshire Agricultural Society
• Royal College of Surgeons of England v National Provincial Bank Ltd
• Income Tax Act 1918
• Finance Act 1925
• Income Tax Act 1842
• Finance Act 1927
• Finance Act 1921