Commissioners of Inland Revenue v Park Investments Ltd

Core Citations

CONSIDERS

• Tatem Steam Navigation Company Ltd v Commissioners of Inland Revenue
• J. Bibby & Sons, Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Commissioners of Inland Revenue v Park Investments Ltd

APPLIES

• Liverpool and London and Globe Insurance Company v Bennett
• Speyer Brothers v Commissioners of Inland Revenue

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APPROVES

• Tatem Steam Navigation Company Ltd v Commissioners of Inland Revenue
• Morrison Holdings Ltd v Commissioners of Inland Revenue

DISTINGUISHES

• Commissioner of Income Tax v Bjordal

CONSIDERS

• Income Tax Act 1952 - Articles : S-245
• Income Tax Act 1952 - Articles : S-256
• Finance Act 1922

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• Finance Act 1927
• Finance Act 1922 - Articles : S-21

REPORTED OPINION OF in

• 43 TC 200
• 1964TR 417
• [1966] 2 All ER 785

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• [1964] TR 417
• [1966] 3 WLR 65
• [1966] CH 701

CONSIDERED in

• Morrison Holdings Ltd v Commissioners of Inland Revenue

CITED in

• Willingale v Islington Green Investment Company

This document cites

• Tatem Steam Navigation Company Ltd v Commissioners of Inland Revenue
• Commissioner of Income Tax v Bjordal
• Morrison Holdings Ltd v Commissioners of Inland Revenue
• Liverpool and London and Globe Insurance Company v Bennett
• Tatem Steam Navigation Company Ltd v Commissioners of Inland Revenue



See all quotations

• Speyer Brothers v Commissioners of Inland Revenue
• J. Bibby & Sons, Ltd v Commissioners of Inland Revenue
• Income Tax Act 1952
• Finance Act 1922
• Finance Act 1927