Finsbury Securities Ltd v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• F S Securities Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Finsbury Securities Ltd v Commissioners of Inland Revenue

DISTINGUISHES

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

CONSIDERS

• Income Tax Act 1952 - Articles : S-341

REPORTED OPINION OF in

• [1966] UKHL J0726-2
• [1965] 1 All ER 530
• [1966] 1 WLR 1402

[See more]

• 43 TC 591

FOLLOWED in

• Johns v Wirsal Securities Ltd
• Cooper v Sandiford Investments Ltd

REFERRED in

• Lawrence v Commissioner of Taxation
• Thornton and Another v Revenue Commissioners

CITED in

• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners

APPLIED in

• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd

CONSIDERED in

• Thomson v Gurneville Securities Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners

This document cites

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• Griffiths v J. P. Harrison (Watford) Ltd
• F S Securities Ltd v Commissioners of Inland Revenue
• Income Tax Act 1952