Commissioners of Inland Revenue v Oswald

Core Citations

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CONSIDERS

• Commissioners of Inland Revenue v Lawrence, Graham & Company
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Re Morris. Mayhew v Halton

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• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Paton (as Fenton's Trustee) v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1918 - Articles : S-36
• Income Tax Act 1918
• Finance Act 1927 - Articles : S-26

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• Finance Act 1918

RESUELVE RECURSO

• Commissioners of Inland Revenue v Oswald

CITES

• Commissioners of Inland Revenue v Lawrence, Graham & Company
• Re Jauncey. Bird v Arnold
• Paton v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Re Morris. Mayhew v Halton

REPORTED OPINION OF in

• [1945] UKHL J0419-2
• [1945] 1 All ER 641
• 61 TLR 370

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• [1945] AC 360

REFERRED in

• Whitbread Plc v UCB Corporate Services Ltd
• Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same
• Bumiputra Merchant Bankers Bhd. v Meng Kuang Properties Bhd

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• Bumiputra Merchant Bankers Bhd v Meng Kuang Properties Bhd

APPLIED in

• Federal Commissioner of Taxation v the Midland Railway Company of Western Australia Ltd (No 1)
• National Bank of Greece S.A. (Appellants) v Pinios Shipping Company No. 1 and Another (Respondents)

CONSIDERED in

• Bank of New South Wales v Brown
• Whitbread Plc v Ucb Corporate Services Ltd
• Notaras and Another v Hugh and Others

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• Bos International (Australia) Ltd v Strategic Nominees Ltd ((in Receivership))
• Financial Institutions Services Ltd v Negril Holdings et Al
• Sheila Burns v Fred Bridge

FOLLOWED in

• Malayan Banking Bhd; Tan Fong Guan and Others
• UMBC v Pekeliling Triangle Sdn. Bhd

CITED in

• Financial Institutions Services Ltd v Negril Holdings and Negril Investment Company Ltd

This document cites

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• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Commissioners of Inland Revenue v Lawrence, Graham & Company
• Re Morris. Mayhew v Halton
• Commissioners of Inland Revenue v Lawrence, Graham & Company
• Re Morris. Mayhew v Halton



See all quotations

• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Paton (as Fenton's Trustee) v Commissioners of Inland Revenue
• Re Jauncey. Bird v Arnold
• Paton v Commissioners of Inland Revenue
• Finance Act 1918
• Income Tax Act 1918
• Finance Act 1927