Glasgow Heritable Trust Ltd v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• [1954] SC 266
• 35 TC 196

APPLIED in

• Lucy & Sunderland Ltd v Hunt

This document cites

• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd
• Balgownie Land Trust v Inland Revenue
• Commissioners of Inland Revenue v The Old Bushmills Distillery Company Ltd ((in Liquidation))
• Californian Copper Syndicate v Harris
• Tebrau (Johore) Rubber Syndicate, Ltd, v Farmer



See all quotations

• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Inland Revenue v Toll Property Company
• Commissioner of Taxes v British Australian Wool Realization Association Ltd
• Inland Revenue v Dean Property Company
• Commissioners of Inland Revenue v Fraser
• Inland Revenue v Livingston
• Inland Revenue v Scottish Automobile and General Insurance Company
• Income Tax Act 1952
• Income Tax Act 1918