Cull v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Cull v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1918
• Finance Act 1931

REVERSES

• Cull v Commissioners of Inland Revenue

REFERS TO

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Bradbury v English Sewing Cotton Company Ltd

FOLLOWS

• Neumann v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 22 TC 603
• 55 TLR 1049
• [1939] 3 All ER 761

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• [1940] AC 51

CONSIDERED in

• Johns v Wirsal Securities Ltd

REFERRED in

• Cenlon Finance Company Ltd v Ellwood
• Anson v Commissioners for HM Revenue and Customs
• Commissioners of Inland Revenue v Reid's Trustees

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• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)

This document cites

• Ashton Gas Company v Attorney-General (at and by the Relation of Mayor, Company of Ashton-under-Lyne) and Others
• Neumann v Commissioners of Inland Revenue
• Bradbury v English Sewing Cotton Company Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Attorney General v Metropolitan Water Board



See all quotations

• Gimson v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Pearson; Commissioners of Inland Revenue v Pratt
• Cull v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Brooke v Commissioners of Inland Revenue
• Income Tax Act 1918
• Income Tax Act 1842
• Finance Act 1930
• Finance Act 1924
• Federal Cases - Wood v. Comm'r of Internal Revenue