Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club

Core Citations

CONSIDERS

• Smith v Anderson
• Re Dagnall. ex parte Soan and Morley
• Commissioners of Inland Revenue v Korean Syndicate

CONSIDERS

• Finance Act 1922 - Articles : S-43
• Finance Act 1920
• Finance Act 1920 - Articles : S-52

[See more]

• Income Tax Act 1918 - Articles : SCH-D

RESUELVE RECURSO

• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club

REPORTED OPINION OF in

• [1925] UKHL J0219-2
• 41 TLR 328
• [1925] AC 476

REFERRED in

• Automobile Proprietary Ltd v Brown
• Avondale Motors (Parts) Pty Ltd v Federal Commissioner of Taxation
• Gdpdfsb v Dgir

[See more]

• Commissioner of Taxes v British Australian Wool Realization Association Ltd
• City of Dublin Steam Packet Company v Revenue Commissioners (No. 2)
• McGarry v Limerick Gas Committee

CITED in

• Commissioner of Income Tax v Hanover Agencies Ltd
• Hotel and Catering Industry Training Board v Automobile Proprietary Ltd

DISTINGUISHED in

• Coal Developments (German Creek) Pty Ltd Acn 009 974 896 v Commissioner of Taxation

APPLIED in

• Commissioners of Inland, Revenue v Dublin and Kingstown Railway Company

CONSIDERED in

• American Leaf Blending Company Sdn. Bhd. v Director-General of Inland Revenue

This document cites

• Re Dagnall. ex parte Soan and Morley
• Commissioners of Inland Revenue v Korean Syndicate
• Smith v Anderson
• Bank Charter Act 1844
• Income Tax Act 1918



See all quotations

• Finance Act 1922
• Finance Act 1920
• Companies Act 1908
• Married Women's Property Act 1882