Commissioners of Inland Revenue v Desoutter Brothers Ltd

Core Citations

REPORTED OPINION OF in

• 29 TC 155
• [1945] 2 All ER 532

REFERRED in

• Commissioners of Inland Revenue v Broadway Car Company (Wimbledon)Ltd
• Rushden Heel Company, Ltd v Keene (Inspector of Taxes), Rushden Heel Company, Ltd v Inland Commissioners of Inland Revenue

APPLIED in

• Commissioners of Inland Revenue v Tootal Broadhurst Lee Company, Ltd

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Desoutter Brothers Ltd

AFFIRMED in

• Commissioners of Inland Revenue v Desoutter Brothers Ltd

DISTINGUISHED in

• Commissioners of Inland Revenue v ILES

CONSIDERED in

• Revenue and Customs Commissioner v Lockyner and Another (Personal Representatives of Pawson, Deceased)
• Charles v Skeete

This document cites

• Commissioners of Inland Revenue v Desoutter Brothers Ltd
• Commissioners of Inland Revenue v Rolls-Royce, Ltd
• Income Tax Act 1918
• Finance (No. 2) Act 1939
• Finance Act 1937