Commissioners of Inland Revenue v Newcastle Breweries Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Newcastle Breweries Ltd

REFERS TO

• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Smith & Son v Moore

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• Hall & Company v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1927] UKHL J0510-1
• 12 TC 927
• 43 TLR 476

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• [1927] 96 LJKB 735

REFERRED in

• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• The Squatting Investment Company Ltd v Federal Commissioner of Taxation
• Ridge Nominees Ltd v Commissioners of Inland Revenue

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• Deeny v Gooda Walker Ltd (No. 2)
• London and Thames Haven Oil Wharves Ltd v Attwooll

CITED in

• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Shop Direct Group and Others v Revenue and Customs Commissioners

CONSIDERED in

• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
• Adhinath Singh Lutchumun (Appellants) Director General of the Mauritius Revenue Authority (Respondent) Director General of the Mauritius Revenue Authority (Appellant) Adhinath Singh Lutchumun (Respondents)