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

• Inland Revenue v Scottish Central Electric Power Company
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Inland Revenue v Scottish Central Electric Power Company
• Stevens v Boustead & Company
• Smith v Lion Brewery Company



See all quotations

• Small v Inland Revenue
• Usher's Wiltshire Brewery v Bruce
• Strong & Company of Romsey v Woodifield
• Russell v Town & County Bank
• Commissioners of Inland Revenue v Scottish Central Electric Power Company
• Inland Revenue v Scottish Central Electric Power Company
• Inland Revenue v Merchiston Castle School
• Income Tax Act 1918
• Licensing Act 1904
• Finance Act 1926