Cooper v Sandiford Investments Ltd

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-341

DISTINGUISHES

• Griffiths v J. P. Harrison (Watford) Ltd

REFERS TO

• Duffield and Another v Hicks and Others

FOLLOWS

• Finsbury Securities Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 44 TC 355
• [1967] 3 All ER 835
• [1967] 1 WLR 1351

REFERRED in

• Thomson v Gurneville Securities Ltd
• Commissioners of Inland Revenue v Levy

APPLIED in

• Lupton v F.A. & A.B. Ltd

CONSIDERED in

• Ian Douglas Thomson (HM Inspector of Taxes) (Respondent) Gurneville Securities Ltd (Appellants)
• Lupton v F.A. & A.B. Ltd

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Duffield and Another v Hicks and Others
• The Commissioners of Inland Revenue v Livingston and Others
• Inland Revenue v Livingston



See all quotations

• Income Tax Act 1952
• Income Tax Management Act 1964
• Companies Act 1948