Duckering v Gollan

Core Citations

REFERS TO

• Barron (Inspector of Taxes) v Littman
• Imperial Chemical Industries Ltd v Caro

CONSIDERS

• Rolls Royce Ltd v Short (Inspector of Taxes)

CITES

• Fry (Inspector of Taxes) v Burma Corporation Ltd
• Rolls Royce Ltd v Short (Inspector of Taxes)

REPORTED OPINION OF in

• [1964] 1 All ER 556
• [1964] 1 WLR 414

APPEAL RESOLVED in

• Duckering v Gollan

CONSIDERED in

• Robinson v the Jamaica Telephone Company Ltd
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society