Himley Estates Ltd and Humble Investments Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1927 - Articles : S-31
• Finance Act 1922 - Articles : S-21

REPORTED OPINION OF in

• 17 TC 367
• 48 TLR 341
• [1933] 1 KB 472

REFERRED in

• Adelaide Motors Ltd v Federal Commissioner of Taxation

COMMENTED in

• Federal Commissioner of Taxation v West Australian Tanners and Fellmongers Ltd

CITED in

• Federal Commissioner of Taxation v Sidney Williams (Holdings) Ltd

NOT APPLIED in

• Barclays Bank Ltd v Commissioners of Inland Revenue

This document cites

• Finance Act 1922
• Finance Act 1927