Gloucester Railway Carriage and Wagon Company v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1920

REFERS TO

• Great Western Ry. Company v Bater
• Secretary of State in Council of India v Scoble

REFERRED in

• Federal Deputy Commissioner of Taxation v Cyclone Scaffolding Pty Ltd
• Commissioners of Inland Revenue v ILES

REPORTED OPINION OF in

• 40 TLR 435
• [1925] AC 469

CITED in

• Mac Giollariogh v Irish Bloodstock Agency Ltd
• Commissioners of Inland Revenue v Rees Roturbo Development Syndicate, Ltd

CONSIDERED in

• Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation