Commissioners of Inland Revenue v Scottish Central Electric Power Company

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Scottish Central Electric Power Company

REVERSES

• Commissioners of Inland Revenue v Scottish Central Electric Power Company

REPORTED OPINION OF in

• 15 TC 761

REFERRED in

• Hughes v Bank of New Zealand
• Collyer (HM Inspector of Taxes) v Hoare and Company, Ltd

DISTINGUISHED in

• Southern (HM Inspector of Taxes) v Borax Consolidated, Ltd

This document cites

• London County Council v Attorney-General and Others
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Stevens v Boustead & Company
• Smith v Lion Brewery Company
• Usher's Wiltshire Brewery v Bruce



See all quotations

• Attorney General v LONDON COUNTY COUNCIL
• Strong & Company of Romsey v Woodifield
• Commissioners of Inland Revenue v Scottish Central Electric Power Company
• Income Tax Act 1918
• Licensing Act 1904
• Finance Act 1926