Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

Core Citations

REPORTED OPINION OF in

• 45 TC 221

CONSIDERED in

• Wimpy International Ltd (Appellant (Appellant) Miss Gillian May Warland (H. M. Inspector of Taxes) (Respondent (Respondent) Associated Restaurants Ltd (Appellant (Appellant) Miss Gillian May Warland H. M. Inspector of Taxes) (Respondent (Respondent)
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• The Commissioners of HM Revenue and Customs v The Executors of Lord Howard of Henderskelfe (Deceased)

[See more]

• Kenneth William Hall Benson (HM Inspector of Taxes) (Appellant) (Respondent) The Yard Arm Club Ltd (Respondent) (Appellant)
• Ben-Odeco Ltd v Powlson
• Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd
• Cole Brothers Ltd (Appellant v Gerald Henry Phillips (Hm Inspector of Taxes) (Respondent
• Cole Bros. Ltd v Phillips
• Urenco Chemplants Ltd and Another v R & C Commissioners
• Munby v Furlong

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Jarrold v John Good & Sons Ltd
• Hinton (Inspector of Taxes) v Maden & Ireland Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Watts v Enfield Rolling Mills (Aluminium)



See all quotations

• John Hall, Junior & Company v Rickman
• Nutley v Finn
• Jarrold v John Good & Sons Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Yarmouth v France
• Lyons (J.) & Company Ltd v Attorney General
• Daphne v Shaw (HM Inspector of Taxes)
• Inland Revenue v Guthrie
• Employers' Liability Act 1880
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1956