Commissioners of Inland Revenue v J. Bibby and Sons, Ltd

Core Citations

CONSIDERS

• Anderson v Hunter
• Muir's Case. Re City of Glasgow Bank
• Income Tax Commissioners for London (City) v Gibbs

CONSIDERS

• Finance Act 1937
• Finance (No. 2) Act 1939
• Finance Act 1940

[See more]

• Finance (No. 2) Act 1939 - Articles : S-13

REFERS TO

• Pulbrook v Richmond Consolidated Mining Company
• Puddephatt v Leith
• Income Tax Commissioners for London (City) v Gibbs

APPLIES

• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1945] UKHL J0517-2
• 29 TC 167
• 61 TLR 430

[See more]

• [1945] 1 All ER 667

REFERRED in

• Geoffrey Carton-Kelly as Liquidator of CGL Realisations Ltd ((in Liquidation)) v Darty Holdings SAS (as Successor to Kesa International Ltd)

This document cites

• Income Tax Commissioners for London (City) v Gibbs
• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• Income Tax Commissioners for London (City) v Gibbs
• Anderson v Hunter
• Puddephatt v Leith



See all quotations

• Muir's Case. Re City of Glasgow Bank
• Finance Act 1940
• Finance (No. 2) Act 1939
• Finance Act 1937