Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd

Core Citations

CONSIDERS

• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)

REFERS TO

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Cape Brandy Syndicate v Commissioners of Inland Revenue

RESUELVE RECURSO

• Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd

AFFIRMS

• Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd

CONSIDERS

• Income Tax Act 1945
• Finance Act 1941
• Finance Act 1944

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• Finance Act 1926 - Articles : S-32
• Income Tax Act 1945 - Articles : S-59
• Income Tax Act 1952
• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1954] UKHL J0125-1
• 1954 SC HL 1
• 35 TC 107

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• [1952] 45 R&IT 618
• [1954] 1 All ER 301
• [1954] 1 WLR 282

CONSIDERED in

• Teelucksingh v Teelucksingh

This document cites

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd
• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu



See all quotations

• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1941
• Finance Act 1926
• Finance Act 1944
• Income Tax Act 1945