Commissioners of Inland Revenue v Gardner Mountain & D'ambrumenil, Ltd

Core Citations

REPORTED OPINION OF in

• 29 TC 69

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• Willingale v International Commercial Bank Ltd
• Herbert Smith (A Firm) v David Stanley Honour and Another

[See more]

• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

This document cites

• Absalom v Talbot
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Dailuaine-Talisker Distilleries v Inland Revenue
• Dailuaine-Talisker Distilleries v Inland Revenue
• Harrison (Inspector of Taxes) v John Cronk & Sons Ltd



See all quotations

• Income Tax Act 1918
• Finance Act 1937