Crabb v Blue Star Line Ltd

Core Citations

CONSIDERS

• Income Tax Act 1952
• Income Tax Act 1952 - Articles : S-122

DISTINGUISHES

• R v British Columbia Fir and Cedar Lumber Company Ltd
• Burmah Steam Ship Company v Inland Revenue

REFERS TO

• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Williams' Executors v Commissioners of Inland Revenue

CITES

• Corr v Larkin
• Keir & Cawder, Ltd v Commissioners of Inland Revenue
• MALLANDAIN INVESTMENTS, Ltd v SHADBOLT (HM INSPECTOR of TAXES)

REPORTED OPINION OF in

• [1961] 2 All ER 424
• [1961] 1 Lloyd's Rep 376
• 39 TC 482

[See more]

• 40 ATC 81
• 1961TR 69
• [1961] 105 SJ 300
• [1961] 1 WLR 1322

REFERRED in

• London and Thames Haven Oil Wharves Ltd v Attwooll