Commissioners of Inland Revenue v Rolls-Royce Ltd
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Core Citations
CONSIDERS
- District Bank Ltd v Webb (Practice Note)
- Davies v Shell Company of China Ltd
- Bean (HM Inspector of Taxes) v Doncaster Amalgamated Collieries, Ltd
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RESUELVE RECURSO
DISTINGUISHES
- District Bank Ltd v Webb (Practice Note)
- Moriarty v Evans Medical Supplies Ltd
- Evans Medical Supplies Ltd v Moriarty
CONSIDERS
- Income Tax Act 1952 - Articles : S-122
- Income Tax Act 1952 - Articles : S-123
REPORTED OPINION OF in
REFERRED in
- Cannon Industries Ltd v Edwards
- Fleming v Bellow Machine Company Ltd
- Director-General of Inland Revenue v Phaltan Sugar Works Ltd
APPLIED in
DISTINGUISHED in
CONSIDERED in
- English Electric Company Ltd v Musker (Inspector of Taxes); English Electric Company Ltd v Commissioners of Inland Revenue (Consolidated Appeals)
- Hanley Musker ((HM Inspector of Taxes) (Appellant Respondent) v English Electric Company Ltd (Respondents Appellants)
- Able (UK) Ltd v HM Revenue and Customs
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