Emmerson v Computer Time International Ltd

Core Citations

CONSIDERS

• The Commissioners of Inland Revenue v The Falkirk Iron Company, Ltd
• Pyrah (HM Inspector of Taxes) v Annis & Company, Ltd
• Godden (HM Inspector of Taxes) v A. Wilson's Stores (Holdings)Ltd

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• Cowcher (HM Inspector of Taxes) v Richard Mills and Company, Ltd
• Littlewoods Mail Order Stores Ltd v McGregor (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd

REFERS TO

• Re Silkstone and Dodworth Coal and Iron Company. Whitworth's Case
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• Littlewoods Mail Order Stores Ltd v McGregor

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• Re Downer Enterprises Ltd

RESUELVE RECURSO

• Emmerson v Computer Time International Ltd

APPLIES

• Inland Revenue v Falkirk Iron Company
• Hyett (Inspector of Taxes) v Lennard

AFFIRMS

• Emmerson v Computer Time International Ltd

CONSIDERS

• Finance Act 1965 - Articles : SCH-6
• Finance Act 1965

REPORTED OPINION OF in

• 50 TC 628
• [1977] 2 All ER 545
• [1977] 1 EGLR 110

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• [1977] 1 WLR 734

This document cites

• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Emmerson v Computer Time International Ltd
• The Commissioners of Inland Revenue v The Falkirk Iron Company, Ltd
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• Littlewoods Mail Order Stores Ltd v McGregor



See all quotations

• Godden (HM Inspector of Taxes) v A. Wilson's Stores (Holdings)Ltd
• Pyrah (HM Inspector of Taxes) v Annis & Company, Ltd
• Re Downer Enterprises Ltd
• Hyett (Inspector of Taxes) v Lennard
• Cowcher (HM Inspector of Taxes) v Richard Mills and Company, Ltd
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Littlewoods Mail Order Stores Ltd v McGregor (HM Inspector of Taxes)
• Inland Revenue v Falkirk Iron Company
• Inland Revenue v Falkirk Iron Company
• Re Silkstone and Dodworth Coal and Iron Company. Whitworth's Case
• Finance Act 1965