Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)

REFERS TO

• Elliott (Inspector of Taxes) v Burn
• Capel and Another v Buszard and Others, assignees of Jones and Another, Bankrupts
• Coltness Iron Company v Black

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• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd

REFERRED in

• T. & E. Homes Ltd v Robinson

REPORTED OPINION OF in

• 59 TLR 389
• [1943] 2 All ER 346
• 25 TC 430

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• [1943] AC 570

This document cites

• Elliott (Inspector of Taxes) v Burn
• Coltness Iron Company v Black
• Capel and Another v Buszard and Others, assignees of Jones and Another, Bankrupts
• Lanston Monotype Corporation v Anderson
• Inland Revenue v Hope



See all quotations

• Commissioners of Inland Revenue v New Sharlston Collieries Company Ltd
• Inland Revenue v Hope
• Earl Fitzwilliam's Collieries Ltd v Phillips (HM Inspector of Taxes)
• Elliott (Inspector of Taxes) v Burn
• Income Tax Act 1918
• Finance Act 1934