Harvey v Caulcott (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 33 TC 159

DISTINGUISHED in

• Granville Building Company, Ltd v Oxby (HM Inspector of Taxes)
• Re AB Ltd (1950-1985) MSTC 465;

FOLLOWED in

• Comptroller of Income Tax, The; Mount Elizabeth (Pte) Ltd

REFERRED in

• UN Finance Bhd v Director-General of Inland Revenue
• Bowie v R Dunn (Builders) Ltd
• Mount Elizabeth (Pte) Ltd v Comptroller of Income Tax

This document cites

• Federal Cases - 12 T.C. 717 (1949), 12508, National Bank of Commerce of Seattle v. C.I.R.