Henriksen (Inspector of Taxes) v Grafton Hotel Ltd

Core Citations

RESUELVE RECURSO

• Henriksen (Inspector of Taxes) v Grafton Hotel Ltd

REFERS TO

• Usher's Wiltshire Brewery v Bruce
• R v Commissioners of Customs and Excise

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• Robert ADDIE and SONS' COLLIERIES, Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v ADAM

REPORTED OPINION OF in

• 24 TC 453
• 58 TLR 271
• [1942] 1 All ER 678

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• [1942] 2 KB 184

CONSIDERED in

• The Corporation of Trinity House of Deptford Strond v 4–6 Trinity Church Square Freehold Ltd
• A.N.Z. Executors and Trustees Pty. Ltd v Gloria Joy Nader Jones
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

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• Bermuda National Trust v Minister of the Environment

APPLIED in

• Jackson (HM Inspector of Taxes) v Laskers Home Furnishers, Ltd

REFERRED in

• HMT v Director General of Inland Revenue (1950-1985) MSTC 366;
• Datuk Dr Shao Yen Tze v Ketua Pengarah Hasil Dalam Negeri
• Syarikat Jasa Bumi (Woods) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

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• HHT v Ketua Pengarah Hasil Dalam Negeri
• Director-General of Inland Revenue v Hup Cheong Timber (Labis) Sdn Bhd, SC
• Commissioners of Inland Revenue v Helen Slater Charitable Trust Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation

FOLLOWED in

• Director General of Inland Revenue v Hup Cheong Timber (Labis) Sdn Bhd (1950-1985) MSTC 268;
• Comptroller-General of Inland Revenue, Malaysia v T
• Director-General of Inland Revenue v R

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• BFH v Comptroller of Income Tax

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Commissioners of Inland Revenue v Truman, Hanbury, Buxton and Company, Ltd, and Another
• Commissioners of Inland Revenue v ADAM
• Appenrodt v Central Middlesex Assessment Committee
• R v Taylor; R v Amendt



See all quotations

• R v Commissioners of Customs and Excise
• Appenrodt v Central Middlesex Assessment Committee
• Robert ADDIE and SONS' COLLIERIES, Ltd v Commissioners of Inland Revenue
• Usher's Wiltshire Brewery v Bruce
• Kneeshaw v Abertolli
• R v Commissioners of Customs and Excise
• Robert Addie & Sons' Collieries v Inland Revenue
• Licensing (Consolidation) Act 1910
• Income Tax Act 1918
• Licensing Act 1904
• Rating and Valuation Act 1925