Commissioners of Inland Revenue v Fraser

Core Citations

REPORTED OPINION OF in

• [1942] SC 493

REFERRED in

• Johnston v Heath
• Wisdom v Chamberlain
• Taylor v Good

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• Stated Case By Scottish Land Court Heather Jardine V. William Murray
• Re P McElligott Sons Ltd

CONSIDERED in

• Accident Compensation Corporation v Stanley
• Hill Country Corporation Ltd v Hastings District Council
• Vivier and Company Ltd v Financial Markets Authority

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• Marson v Morton
• Caribbean Tyre Company Ltd v Oilfield Workers Trade Union
• Edwards (Inspector of Taxes) v Bairstow

APPLIED in

• Mathieson v Commissioners of Customs and Excise (No 2)

CITED in

• Fernandes (Distillers) Ltd v Transport and Industrial Workers' Union
• Advocate General for Scotland v Murray Group Holdings Ltd
• Red 12 Trading Ltd v HM Revenue and Customs

This document cites

• Jones v Leeming
• Cooper (Inspector of Taxes) v Stubbs
• Lindsay v Inland Revenue
• Tebrau (Johore) Rubber Syndicate, Ltd, v Farmer
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue



See all quotations

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Ryall v Hoare; Ryall v Honeywill
• Rutledge v Inland Revenue
• Inland Revenue v Livingston
• Inland Revenue v Livingston
• Inland Revenue v Scottish Automobile and General Insurance Company
• Income Tax Act 1918