Evans Medical Supplies Ltd v Moriarty

Core Citations

CONSIDERS

• Income Tax Act 1952

REFERS TO

• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Withers (HM Inspector of Taxes) v Nethersole
• Californian Copper Syndicate v Harris

[See more]

• Handley Page v Butterworth
• Exchange Telegraph Company Ltd v Gregory & Company
• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Rustproof Metal Window Company Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 37 TC 540

APPLIED in

• Wilcock v Frigate Investments Ltd
• Jeffrey v Rolls-Royce Ltd

CONSIDERED in

• Brent v Federal Commissioner of Taxation

AFFIRMED in

• District Bank Ltd v Webb (Practice Note)

DISTINGUISHED in

• Coalite & Chemical Products Ltd v Treeby
• Commissioners of Inland Revenue v Rolls-Royce Ltd
• Commissioners of Inland Revenue v Rolls-Royce Ltd

FOLLOWED in

• PSW v Director General of Inland Revenue
• Director-General of Inland Revenue v Phaltan Sugar Works Ltd

This document cites

• Moriarty v Evans Medical Supplies Ltd
• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Trego and Another v Hunt
• Moriarty v Evans Medical Supplies Ltd
• Herbert Morris, Ltd v Saxelby



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• London County Council v Farren
• Exchange Telegraph Company Ltd v Gregory & Company
• Moriarty v Evans Medical Supplies Ltd
• Californian Copper Syndicate v Harris
• Jones v Leeming
• Desoutter Bros. Ltd v J. E. Hanger & Company, Ltd and Artificial Limb Makers, Ltd
• Withers (HM Inspector of Taxes) v Nethersole
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Margerison (HM Inspector of Taxes) v Tyresoles, Ltd
• Handley Page v Butterworth
• Rustproof Metal Window Company Ltd v Commissioners of Inland Revenue
• Income Tax Act 1952