Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner (No. 2)

Core Citations

DISTINGUISHES

• Whitney v Commissioners of Inland Revenue
• Income Tax Commissioner v Barcellos
• O'Driscoll v Manchester Insurance Committee

CONSIDERED in

• Jones (as Trustee of Bankrupt Estate of Graham) v Federal Commissioner of Taxation

DISTINGUISHED in

• Deputy Commissioner of Taxation v Jones

REPORTED OPINION OF in

• [1971] 2 WLR 1402
• [1971] AC 841