Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd

REVERSES

• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd

REFERS TO

• Elliott (Inspector of Taxes) v Burn
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Sitwell v Londesborough (Earl)

[See more]

• Rowbotham v Wilson

REPORTED OPINION OF in

• [1937] 1 All ER 86
• 21 TC 69
• 53 TLR 287

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• [1937] 1 KB 583

REFERRED in

• Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)

This document cites

• Elliott (Inspector of Taxes) v Burn
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Hill v Gregory
• Sitwell v Londesborough (Earl)
• New Sharlston Collieries Company v Earl of Westmorland (Note)



See all quotations

• Rowbotham v Wilson
• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd
• Finance Act 1923
• Settled Land Act 1882
• Income Tax Act 1918
• Finance Act 1934
• Finance Act 1926