Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

Core Citations

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DISAPPROVES

• Margrett v Lowestoft Water & Gas Company

CONSIDERS

• Margrett (HM Inspector of Taxes) v The Lowestoft Water & Gas Company
• Hinton (HM Inspector of Taxes) v Maden & Ireland, Ltd
• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd

[See more]

• Jarrold v John Good & Sons Ltd

REFERS TO

• Hinton v Maden & Ireland Ltd
• Lyons (J.) & Company Ltd v Attorney General

RESUELVE RECURSO

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

AFFIRMS

• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

APPROVES

• Yarmouth v France

CONSIDERS

• Jarrold v John Good & Sons Ltd
• Income Tax Act 1952 - Articles : S-276
• Income Tax Act 1952 - Articles : S-279

[See more]

• Income Tax Act 1952 - Articles : S-300
• Income Tax Act 1952
• Finance Act 1956 - Articles : S-16
• Employers' Liability Act 1880
• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1969] UKHL J0219-3
• 45 TC 221
• [1969] 1 All ER 732

[See more]

• [1969] 1 Lloyd's Rep 169
• 1969 SC HL 30
• [1969] 1 WLR 675

REFERRED in

• Brown (HM Inspector of Taxes) v Burnley Football and Athletic Company Ltd
• Norwest Hoist Group Administration Ltd v Secretary of State for Employment
• Executors of Lord Howard of Henderskelfe (Deceased) v Revenue and Customs Commissioners

[See more]

• Hunt (Inspector of Taxes) v Henry Quick Ltd ; King (Inspector of Taxes) v Bridisco Ltd
• Ketua Pengarah Hasil Dalam Negeri v MSDC Sdn Bhd
• Majlis Daerah Hulu Terengganu v Tenaga Nasional Berhad and Another Appeal
• Tenaga Nasional Bhd lwn Majlis Daerah Tapah
• Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Majlis Daerah Hulu Terengganu v Tenaga Nasional Berhad (and Another Appeal)
• ZF v Comptroller of Income Tax
• ZF v Comptroller of Income Tax
• Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
• Cheshire Cavity Storage 1 Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners of HM Revenue and Customs v The Executors of Lord Howard of Henderskelfe (Deceased)
• Cole Bros. Ltd v Phillips
• Leeds Permanent Building Society v Procter
• Pan United Marine Ltd v Chief Assessor
• Wimpy International Ltd v Warland

APPLIED in

• Dixon v Fitch's Garage Ltd
• Cooke v Beach Station Caravans Ltd
• Munby v Furlong

CONSIDERED in

• J D Wetherspoon Plc v Revenue and Customs Commissioners
• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Union Cold Storage Company Ltd v Phillipps (Valuation Officer)

[See more]

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Benson (Inspector of Taxes) v Yard Arm Club Ltd
• Bradley v London Electricity Plc
• HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd
• Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs
• Ben-Odeco Ltd v Powlson
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Premier Consolidated Oilfields Plc v The Board of Inland Revenue
• O Srianain v Lakeview
• Urenco Chemplants Ltd and Another v R & C Commissioners

CITED in

• J D Wetherspoon Plc v Revenue and Customs Commissioners
• TC03449: Rogate Services Ltd
• Homer Burgess Ltd v Chirex (Annan) Ltd

[See more]

• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Gray v Seymours Garden Centre (Horticulture) (A Firm)
• Commissioners of Customs and Excise v David Lewis Centre

DISTINGUISHED in

• Manchester Marine Ltd v Duckworth

FOLLOWED in

• Cimb-Principal Asset Management Bhd v Ketua Pengarah Hasil Dalam Negeri

This document cites

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• Jarrold v John Good & Sons Ltd
• Hinton v Maden & Ireland Ltd
• Hinton (HM Inspector of Taxes) v Maden & Ireland, Ltd
• Jarrold v John Good & Sons Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



See all quotations

• Yarmouth v France
• Jarrold (HM Inspector of Taxes) v John Good & Sons, Ltd
• Lyons (J.) & Company Ltd v Attorney General
• Margrett (HM Inspector of Taxes) v The Lowestoft Water & Gas Company
• Margrett v Lowestoft Water & Gas Company
• Employers' Liability Act 1880
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1956