Commissioners of Inland Revenue v Brander & Cruickshank

Core Citations

CONSIDERS

• Great Western Ry. Company v Bater
• McMillan v Guest (Inspector of Taxes)
• Great Western Ry. Company v Bater

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• Walker v Carnaby Harrower, Barham & Pykett
• Mitchell and Edon v Ross

RESUELVE RECURSO

• Commissioners of Inland Revenue v Brander & Cruickshank

APPLIES

• Mitchell and Edon v Ross

CONSIDERS

• Ellis v Lucas
• Finance Act 1960 - Articles : S-37
• Finance Act 1960 - Articles : S-38

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• Companies Act 1948 - Articles : S-110
• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-156
• Finance Act 1956 - Articles : S-10
• Companies Act 1948

DISTINGUISHES

• Blackburn (HM Inspector of Taxes) v Close Bros.Ltd

REPORTED OPINION OF in

• [1970] UKHL J1208-2
• 1971 SC HL 30
• 46 TC 574

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• 1969 TC Leaflet No 2347
• [1971] 1 All ER 36
• [1971] 1 WLR 212

CITED in

• McManus (John) v Griffiths (Inspector of Taxes) ; McManus (Diane) v Same

APPLIED in

• Edwards v Clinch

CONSIDERED in

• Edwards v Clinch

This document cites

• Mitchell and Edon v Ross
• McMillan v Guest (Inspector of Taxes)
• Blackburn (HM Inspector of Taxes) v Close Bros.Ltd
• McMillan v Guest (Inspector of Taxes)
• Walker v Carnaby Harrower, Barham & Pykett



See all quotations

• Ellis v Lucas
• Great Western Ry. Company v Bater
• Mitchell and Edon v Ross
• Great Western Ry. Company v Bater
• Income Tax Act 1952
• Finance Act 1956
• Companies Act 1948