G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)

Core Citations

RESUELVE RECURSO

• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)

REFERS TO

• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Mitchell v Egyptian Hotels

AFFIRMS

• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)

REPORTED OPINION OF in

• 22 TC 479
• [1939] 1 All ER 337

REFERRED in

• Spofforth and Prince v Golder (HM Inspector of Taxes)
• Director-General of Inland Revenue v Kulim Rubber Plantations Ltd

CITED in

• The Demerara Electric Company, Ltd v Commissioners of Inland Revenue

This document cites

• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Mitchell v Egyptian Hotels
• G. SCAMMELL & NEPHEW, Ltd v ROWLES (HM INSPECTOR of TAXES)