Ellerker v Union Cold Storage Company Ltd

Core Citations

CONSIDERS

• Income Tax Act 1918

REFERS TO

• Union Cold Storage Company v Inland Revenue
• Cadbury Brothers Ltd, v Sinclair
• Commissioners for Special Purposes of the Income Tax v Pemsel

REFERRED in

• Girobank Plc v Clarke (Inspector of Taxes)
• Vibroplant Ltd v Holland
• SETM Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2010) MSTC

CONSIDERED in

• Hyett (Inspector of Taxes) v Lennard
• Vibroplant Ltd v John Holland (HM Inspector of Taxes)

FOLLOWED in

• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

REPORTED OPINION OF in

• [1939] 1 All ER 23
• 22 TC 195

This document cites

• Commissioners for Special Purposes of the Income Tax v Pemsel
• Union Cold Storage Company v Inland Revenue
• William Miline, Ltd, v Assessor for Glasgow. Union Cold Storage Company v Assessor for Glasgow
• Cadbury Brothers Ltd, v Sinclair
• Whitbread & Company v Assessor for Edinburgh



See all quotations

• Income Tax Act 1918
• Rating (Scotland) Act 1926
• Rating and Valuation (Apportionment) Act 1928