Commissioners of Inland Revenue v Carron Company

Core Citations

REPORTED OPINION OF in

• 45 TC 18

CONSIDERED in

• Vodafone Cellular Ltd v G. Shaw (HM Inspector of Taxes)
• Tubbs (Elastics) Ltd v Kenneth Whitehead (HM Inspector of Taxes)
• Beauchamp v F. W. Woolworth Plc

[See more]

• Able (UK) Ltd v HM Revenue and Customs
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Commissioner of Inland Revenue v Trustpower Ltd
• Mallowdale Enterprises Ltd v The Commissioner of Inland Revenue
• Lawson v Johnson Matthey Plc
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
• Beauchamp v F. W. Woolworth Plc
• MacAonghusa v Ringmahon Company
• MacAonghusa v Ringmahon Company

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Morgan v Tate & Lyle Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Inland Revenue v Carron Company



See all quotations

• Morgan v Tate & Lyle Ltd
• Doncaster Amalgamated Collieries Ltd v Bean (Inspector of Taxes)
• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)
• Associated Portland Cement Manufacturers Ltd v Kerr
• Southern (Inspector of Taxes) v Borax Consolidated Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Smith v Incorporated Council of Law Reporting for England and Wales
• Mallett v Staveley Coal and Iron Company Ltd
• Mitchell v B. W. Noble Ltd
• Usher's Wiltshire Brewery v Bruce
• Smith's Potato Estates Ltd v Bolland
• Strong & Company of Romsey v Woodifield
• Southern (HM Inspector of Taxes) v Borax Consolidated, Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Inland Revenue v Carron Company
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Re Sovereign Life Assurance Company
• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act 1952
• Companies Act 1948