Guinness & Mahon Ltd v Browne

Core Citations

CONSIDERS

• Griffiths v J. P. Harrison (Watford) Ltd
• Frasers (Glasgow) Bank Ltd v Commissioners of Inland Revenue
• The Dunn Trust, Ltd (in voluntary liquidation) v Williams (HM Inspector of Taxes)

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• Petrotim Securities Ltd v Ayres
• Royal Insurance Company Ltd v Stephen
• Inland Revenue v Livingston
• SCOTTISH INVESTMENT TRUST COMPANY v FORBES (Surveyor of Taxes)
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Phillips (HM Inspector of Taxes) v West
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Westminster Bank Ltd v Osler

REPORTED OPINION OF in

• 1985 WJSC-HC 2195
• [1985] 7 JIC 2401
• [1978-1987] III ITR 373

CITED in

• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Mara v Hummingbird Ltd
• Westminster Bank Ltd v Osler
• Petrotim Securities Ltd v Ayres
• SCOTTISH INVESTMENT TRUST COMPANY v FORBES (Surveyor of Taxes)



See all quotations

• Harvey v Caulcott (HM Inspector of Taxes)
• The Dunn Trust, Ltd (in voluntary liquidation) v Williams (HM Inspector of Taxes)
• Phillips (HM Inspector of Taxes) v West
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Ridge Securities Ltd v Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v Livingston and Others
• Royal Insurance Company Ltd v Stephen
• Inland Revenue v Livingston
• Frasers (Glasgow) Bank Ltd v Commissioners of Inland Revenue