Davies v Shell Company of China Ltd

Core Citations

REPORTED OPINION OF in

• 32 TC 133

CONSIDERED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Clarke v British Telecom Pension Scheme Trustees
• Commissioners of Inland Revenue v Rolls-Royce Ltd

REFERRED in

• General Reinsurance Company Ltd v Tomlinson
• Varty v British South Africa Company

This document cites

• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Eastmans, Ltd v Commissioners of Inland Revenue
• Atherton v British Insulated and Helsby Cables Ltd
• Ammonia Soda Company v Chamberlain
• Smith & Son v Moore



See all quotations

• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• Alianza Company v Bell
• Alianza Company v Bell
• Income Tax Act 1918