Commissioners of Inland Revenue v Williamson Brothers

Core Citations

REFERS TO

• Back v Daniels
• Christie v Davies (HM Inspector of Taxes)

REPORTED OPINION OF in

• 31 TC 370

APPLIED in

• Collins v Fraser

REFERRED in

• River Estates Sdn Bhd v Director General of Inland Revenue

FOLLOWED in

• River Estates Sdn Bhd v Director General of Inland Revenue

CONSIDERED in

• Hood Barrs v Commissioners of Inland Revenue (No. 2)

This document cites

• Lord Glanely v Wightman (Inspector of Taxes)
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Back v Daniels
• Inland Revenue v Williamson Brothers
• Christie v Davies (HM Inspector of Taxes)



See all quotations

• Carlisle and Silloth Golf Club v Smith
• Sywell Aerodrome Ltd v Croft
• Income Tax Act 1918