Commissioners of Inland Revenue v Silverts Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Silverts Ltd

CONSIDERS

• Finance Act 1937 - Articles : SCH-4
• Public Trustee Act 1906 - Articles : S-4
• Public Trustee Act 1906

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• Finance Act 1937
• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue

REVERSES

• Commissioners of Inland Revenue v Silverts Ltd

FOLLOWS

REPORTED OPINION OF in

• [1951] 1 All ER 703
• 1 TLR 593
• 29 TC 491

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• [1951] CH 521

CITED in

• Unidare Plc v Cohen and another
• Simpson and Another v Light House Living and Another
• Pagarani and Others v T. Choithram International SA and Others

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• John Langley Hancock v Gina Hope Rinehart
• Century Life Plc v Pensions Ombudsman [QBD (COL)]

CONSIDERED in

• Re Kilnoore Ltd ((in Liquidation))
• ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue
• Barclays Bank Ltd v Commissioners of Inland Revenue

REFERRED in

• Geoffrey Carton-Kelly as Liquidator of CGL Realisations Ltd ((in Liquidation)) v Darty Holdings SAS (as Successor to Kesa International Ltd)
• Granada UK Rental & Retail Ltd v The Pensions Regulator

DISTINGUISHED in

• S. Berendsen, Ltd v Commissioners of Inland Revenue

This document cites

• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Silverts Ltd
• Puddephatt v Leith
• Public Trustee Act 1906
• Income Tax Act 1918



See all quotations

• Finance (No. 2) Act 1939
• Finance Act 1937