Henty and Constable (Brewers) Ltd v Commissioners of Inland Revenue

Core Citations

DISTINGUISHES

• Oughtred v Commissioners of Inland Revenue
• Anderson v Commissioners of Inland Revenue

CONSIDERS

• Great Western Railway Company v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1961] 2 All ER 372
• [1961] 1 WLR 1018

REFERRED in

• Parinv (Hatfield) Ltd v Commissioners of Inland Revenue

CONSIDERED in

• (1) Walbrook Trustees (Jersey) Ltd (2) Walbrook International Trust Company Ltd (3) Tiara Trustees Ltd (4) Nicholas Cuttiford

APPEAL RESOLVED in

• Henty and Constable (Brewers) Ltd v Commissioners of Inland Revenue