Emanuel (Lewis) & Son Ltd v White

Core Citations

REFERRED in

• Clarke v British Telecom Pension Scheme Trustees
• Fundfarms Developments Ltd, ((in Liquidation)) v Parsons
• Wannell v Rothwell (Inspector of Taxes)

FOLLOWED in

• Kota Kinabalu Industries Sdn Bhd v Director General of Inland Revenue

CLARIFIED in

• Salt v Chamberlain

REPORTED OPINION OF in

• 42 TC 369

CITED in

• Thornton and Another v Revenue Commissioners

APPLIED in

• Cooper v C & J Clark Ltd

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Finance Act 1953
• Income Tax Act 1952
• Companies Act 1948