Commissioners of Inland Revenue v Rolls-Royce Ltd

Core Citations

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APPLIES

• British Dyestuffs Corporation (Blackley) v Commissioners of Inland Revenue

REVERSES

• Jeffrey v Rolls-Royce Ltd

DISTINGUISHES

• Moriarty v Evans Medical Supplies Ltd
• District Bank Ltd v Webb (Practice Note)
• Evans Medical Supplies Ltd v Moriarty

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123

REPORTED OPINION OF in

• [1961] 2 All ER 469
• [1961] 1 WLR 897

REFERRED in

• Commissioner of Taxation v Cooper
• British-Borneo Petroleum Syndicate Ltd v Cropper
• Murray v Imperial Chemical Industries Ltd

[See more]

• Able (UK) Ltd v HM Revenue and Customs

CITED in

• Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation
• Brent v Federal Commissioner of Taxation

CONSIDERED in

• Federal Commissioner of Taxation v Sherritt Gordon Mines Ltd

FOLLOWED in

• Coalite & Chemical Products Ltd v Treeby

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Rolls-Royce Ltd

This document cites

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• Moriarty v Evans Medical Supplies Ltd
• Jeffrey v Rolls-Royce Ltd
• Evans Medical Supplies Ltd v Moriarty
• British Dyestuffs Corporation (Blackley) v Commissioners of Inland Revenue
• District Bank Ltd v Webb (Practice Note)