Golden Horse Shoe (New) Ltd v Thurgood (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1

APPLIES

• Alianza Company v Bell

REPORTED OPINION OF in

• 18 TC 280
• [1934] 1 KB 548

APPLIED in

• Reynolds and Gibson v Crompton (HM Inspector of Taxes)
• Stow Bardolph Gravel Company Ltd v Poole

DISTINGUISHED in

• Federal Commissioner of Taxation v Henderson
• Stow Bardolph Gravel Company Ltd v Poole

CITED in

• Commissioner of Taxation v Pine Creek Goldfields Ltd
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Mac Giollariogh v Irish Bloodstock Agency Ltd

REFERRED in

• I Investment Ltd v Comptroller-General of Inland Revenue
• Osborne v Steel Barrel Company Ltd

CONSIDERED in

• Hood Barrs v Commissioners of Inland Revenue (No. 2)

This document cites

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Smith & Son v Moore
• Smith v Incorporated Council of Law Reporting for England and Wales
• Kauri Timber Company v Commissioner of Taxes



See all quotations

• Holland v Hodgson
• Atherton v British Insulated and Helsby Cables Ltd
• Knowles v McAdam
• Alianza Company v Bell
• Alianza Company v Bell
• Alianza Company v Bell
• Income Tax Act 1918