Hood Barrs v Commissioners of Inland Revenue (No. 2)

Core Citations

---

CONSIDERS

• Golding v Crowle
• Golden Horse Shoe (New) Ltd v Thurgood (HM Inspector of Taxes)
• Sharkey (Inspector of Taxes) v Wernher

[See more]

• Alianza Company v Bell
• Alianza Company v Bell
• Stow Bardolph Gravel Company Ltd v Poole
• Commissioners of Inland Revenue v Williamson Brothers
• Richard Bold port action de det sur Obligation v Molyneux, le condition de
• Kauri Timber Company v Commissioner of Taxes
• Marshall v Green
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Craddock v Zevo Finance Company Ltd

FOLLOWS

• Stow Bardolph Gravel Company Ltd v Poole

RESUELVE RECURSO

• Hood Barrs v Commissioners of Inland Revenue (No. 2)

AFFIRMS

• Hood Barrs v Commissioners of Inland Revenue (No. 2)

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-D
• Hill Farming Act 1946
• Sale of Goods Act 1893 - Articles : S-62

REFERS TO

• Hood Barrs v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1957] UKHL J0314-1
• [1957] 1 All ER 832
• 37 TC 188

[See more]

• 1957 SC HL 1
• [1957] 1 WLR 529

REFERRED in

• Federal Commissioner of Taxation v Raymor (Nsw) Pty Ltd
• Hopwood v C. N. Spencer Ltd
• Sekong Rubber Company Ltd v Director-General of Inland Revenue

[See more]

• Chin Teck Plantations Bhd. v Ketua Pengarah Hasil Dalam Negeri
• Inland Revenue v Barrs

APPLIED in

• Thomas v Marshall (Inspector of Taxes)

CITED in

• White v Federal Commissioner of Taxation

DISTINGUISHED in

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

CONSIDERED in

• Connolly v Wilson Wright

This document cites

---

• Atherton v British Insulated and Helsby Cables Ltd
• Hick v Raymond and Reid
• Stow Bardolph Gravel Company Ltd v Poole
• Sharkey (Inspector of Taxes) v Wernher
• Murray v Commissioners of Inland Revenue



See all quotations

• Craddock v Zevo Finance Company Ltd
• Smith & Son v Inland Revenue
• James Jones & Sons Ltd v Earl Tankerville
• Smith & Son v Moore
• Copeman v Flood (William) & Sons Ltd
• Golden Horse Shoe (New) Ltd v Thurgood (HM Inspector of Taxes)
• Stow Bardolph Gravel Company Ltd v Poole
• Charles Rickards Ltd v Oppenhaim
• Golding v Crowle
• Mohanlal Hargovind of Jubbulpore v Commissioner of Income Tax, Central Provinces and Berar, Nagpur
• Inland Revenue v Williamson Brothers
• Marshall v Green
• Kauri Timber Company v Commissioner of Taxes
• Inland Revenue v Bromhouse Brick Company
• Hood Barrs v Commissioners of Inland Revenue (No. 2)
• Evans against Roberts
• Kursell v Timber Operators and Contractors
• Hood Barrs v Commissioners of Inland Revenue
• Smith & Son v Inland Revenue
• Alianza Company v Bell
• Alianza Company v Bell
• Alianza Company v Bell
• Morison v A. & D. F. Lockhart
• Commissioners of Inland Revenue v Williamson Brothers
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Richard Bold port action de det sur Obligation v Molyneux, le condition de
• Vallambrosa Rubber Company Ltd v Farmer
• Sale of Goods Act 1893
• Income Tax Act 1952
• Income Tax Act 1918