Earl Beatty v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1936 - Articles : S-18
• Income Tax Act 1918 - Articles : S-125

REFERS TO

• Commercial Structures Ltd v Briggs
• Inland Revenue v Mackinlay's Trustees
• Congreve v Commissioners of Inland Revenue

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• Williams (Inspector of Taxes) v Trustees of W. W. Grundy

APPLIES

• R v Kensington Income Tax Commissioners
• R v Bloomsbury Inland Tax Comrs.ex parte Hooper

REPORTED OPINION OF in

• 35 TC 30
• [1953] 2 All ER 758
• [1953] 1 WLR 1090

REFERRED in

• Francis v Commissioner of Stamp Duties (Nsw)
• Ipswich Town Football Club Company Ltd v The Chief Constable of Suffolk Constabulary
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners

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• Gemalto Holding BV v Infineon Technologies AG
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

CONSIDERED in

• Gemalto Holding BV v Infineon Technologies AG
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

This document cites

• Inland Revenue v Mackinlay's Trustees
• Commercial Structures Ltd v Briggs
• R v Kensington Income Tax Commissioners
• R v Bloomsbury Inland Tax Comrs.ex parte Hooper
• Williams (Inspector of Taxes) v Trustees of W. W. Grundy



See all quotations

• Congreve v Commissioners of Inland Revenue
• Finance Act 1938
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1936