Frasers (Glasgow) Bank Ltd v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 40 TC 698

REFERRED in

• UN Finance Bhd v Director-General of Inland Revenue
• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

DISTINGUISHED in

• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

CONSIDERED in

• Guinness & Mahon Ltd v Browne

This document cites

• Bird (R A.) & Company v Commissioners of Inland Revenue
• North British Railway Company Company v Greig
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Hughes v Bank of New Zealand
• Frasers (Glasgow) Bank Ltd v Inland Revenue



See all quotations

• Income Tax Act 1952
• Income Tax Act 1918