Commissioners of Inland Revenue v Collco Dealings Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Collco Dealings Ltd

CONSIDERS

• Finance (No. 2) Act 1955 - Articles : S-4
• Income Tax Act 1952 - Articles : SCH-18
• Income Tax Act 1952 - Articles : S-349

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• Isle of Man (Customs) Act 1955
• Income Tax Act 1952
• Finance (No. 2) Act 1945 - Articles : S-52

REPORTED OPINION OF in

• [1961] UKHL J0302-2
• 39 TC 509
• [1961] 1 All ER 762

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• [1961] 2 WLR 401
• [1962] AC 1

REFERRED in

• Cph Property Pty Ltd v Federal Commissioner of Taxation
• Commissioners of Inland Revenue v Reed International Plc ; Reed International Plc v Commissioners of Inland Revenue
• Ong Brothers Realty Pte Ltd; Tan See Tee

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• Commissioners of Inland Revenue v Reed International Plc ; Reed International Plc v Commissioners of Inland Revenue

CITED in

• Padmore v IRC (No 2)
• Padmore v Commissioners of Inland Revenue (No 2)
• Nguyen Tuong Van v Public Prosecutor

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• British Caribbean Bank Ltd Appellant v The Attorney General of Belize Respondent
• British Caribbean Bank Ltd v Attorney General
• Yong Vui Kong v Public Prosecutor
• Nguyen Tuong Van v Public Prosecutor

CONSIDERED in

• R (on the application of SG and Others (previously JS and Others)) v Secretary of State for Work and Pensions
• Thoburn v Sunderland City Council
• British Caribbean Bank Ltd v Attorney General

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• Maclaine Watson & Company Ltd v International Tin Council

This document cites

• Attorney General v Prince Ernest Augustus of Hanover
• Commissioners of Inland Revenue v Collco Dealings Ltd
• River Wear Commissioners v Adamson and Others
• Re Sawers, ex parte Blain
• The Queen against Two Justices of Manchester and The Rev William Whitelegge, Clerk



See all quotations

• R v Wilson
• Commissioners of Inland Revenue v Collco Dealings Ltd
• Republic of Italy v Hambros Bank Ltd and Gregory (Custodian of Enemy Property)
• Washer v Elliott
• Colquhoun v Heddon
• Metropolitan Board of Works v London and North Western Railway Company
• Companies Act 1929
• Finance (No. 2) Act 1955
• Isle of Man (Customs) Act 1955
• Extradition Act 1870
• Income Tax Act 1952
• Finance Act 1928
• Finance (No. 2) Act 1945
• Finance Act 1948
• Finance Act 1926
• Companies Act 1948