Duple Motor Bodies Ltd v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Vallambrosa Rubber Company Ltd v Farmer
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd

REFERS TO

• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Ostime v Duple Motor Bodies Ltd (pet. all.)

RESUELVE RECURSO

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

AFFIRMS

• Ostime v Duple Motor Bodies Ltd (pet. all.)

CONSIDERS

• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act 1952 - Articles : SCH-D
• Income Tax Act 1952 - Articles : S-137

REPORTED OPINION OF in

• [1961] UKHL J0328-1
• [1961] 2 All ER 167
• [1961] 1 WLR 739

[See more]

• 39 TC 537

CONSIDERED in

• Cronin (Inspector of Taxes)v Cork & County Properties Ltd
• Wetton, Page & Company v Attwooll
• HM Revenue and Customs v William Grant & Sons Distillers Ltd Small (HM Inspector of Taxes v Mars UK Ltd

[See more]

• Willingale v International Commercial Bank Ltd
• R v Commissioners of Inland Revenue ex parte S.G. Warburg & Company Ltd
• Ben-Odeco Ltd v Powlson
• BSC Footwear Ltd v Ridgway

REFERRED in

• Thomson Hill Ltd v Comptroller of Income Tax (Singapore)
• Kl”ckner Ina Industrial Plants Ltd v Bryan (HM Inspector of Taxes)
• Energy Resources of Australia Ltd v Commissioner of Taxation

[See more]

• Perak Construction Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2001) MSTC 3, 866;
• Madjai Sanusi v Pengarah Imigresen Negeri Johor and Others

CITED in

• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd

APPLIED in

• Willingale v International Commercial Bank Ltd
• Odeon Associated Theatres Ltd v Jones

FOLLOWED in

• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

DISTINGUISHED in

• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

This document cites

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• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• Try v Johnson (Inspector of Taxes)
• Minister of National Revenue v Anaconda American Brass Ltd



See all quotations

• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Ostime v Duple Motor Bodies Ltd (pet. all.)
• Sun Insurance Office v Clark
• Vallambrosa Rubber Company Ltd v Farmer
• Whimster & Company v Commissioners of Inland Revenue
• Income Tax Act 1952
• Finance Act 1937