F S Securities Ltd v Commissioners of Inland Revenue

Core Citations

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DISAPPROVES

• Cenlon Finance Company Ltd v Ellwood

CONSIDERS

• Bradbury v English Sewing Cotton Company Ltd
• Hughes v Bank of New Zealand
• Cenlon Finance Company Ltd v Ellwood

REFERS TO

• Bradbury v English Sewing Cotton Company Ltd
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

[See more]

• Thompson (Inspector of Taxes) v Trust and Loan Company of Canada

RESUELVE RECURSO

• F S Securities Ltd v Commissioners of Inland Revenue

CITES

• Griffiths v J. P. Harrison (Watford) Ltd

CONSIDERS

• Income Tax Act 1952 - Articles : S-257
• Income Tax Act 1952 - Articles : S-341
• Income Tax Act 1952 - Articles : S-525

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• Income Tax Act 1952 - Articles : S-184
• Income Tax Act 1842
• Income Tax Act 1918
• Finance (No. 2) Act 1945 - Articles : S-22
• Finance Act 1954 - Articles : S-18
• Finance (No. 2) Act 1955 - Articles : S-4

REPORTED OPINION OF in

• [1964] UKHL J0604-1
• 41 TC 666
• [1964] 2 All ER 691

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• [1965] AC 631

REFERRED in

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Re Cameron, deceased ; Kingsley and Others v Commissioners of Inland Revenue
• O'Leary v McKinlay (Inspector of Taxes)

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• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs
• Argosam Finance Company Ltd v Oxby

CITED in

• Commissioners of Inland Revenue v Kleinwort Benson Ltd
• UBS AG v HM Revenue and Customs
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))

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• R (on the application Hudson Contract Services Ltd) v Secetary of State for Business, Innovation and Skills
• Bata Shoe Company Guyana Ltd and Others v Commissioner of Inland Revenue and Attorney General and; Guyana Unit Trust Management Company Ltd and Others v Commissioner of Inland Revenue and Attorney General

FOLLOWED in

• Evans v Pearce

CONSIDERED in

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Lupton v F.A. & A.B. Ltd

[See more]

• R (Edison First Power Ltd) v Central Valuation Officer
• Bata Shoe Company Guyana Ltd v Commissioner of Inland Revenue; Attorney General Guyana Unit Trust Management Company Ltd et Al v Commissioner of Inland Revenue and Attorney General
• Bata Shoe Company Guyana Ltd et Al v Commissioner of Inland Revenue et Al; The Guyana Unit Trust Management Company Ltd et Al v C.I.R et Al

This document cites

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• Griffiths v J. P. Harrison (Watford) Ltd
• Cenlon Finance Company Ltd v Ellwood
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Bradbury v English Sewing Cotton Company Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd



See all quotations

• Bradbury v English Sewing Cotton Company Ltd
• Hughes v Bank of New Zealand
• Cenlon Finance Company Ltd v Ellwood
• Hughes v Bank of New Zealand
• Thompson (Inspector of Taxes) v Trust and Loan Company of Canada
• Finance (No. 2) Act 1955
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1954
• Finance (No. 2) Act 1945
• Income Tax Act 1842