Imperial Chemical Industries Ltd v Caro

Core Citations

RESUELVE RECURSO

• Imperial Chemical Industries Ltd v Caro

CONSIDERS

• Income Tax Act 1952 - Articles : S-347
• Income Tax Act 1952 - Articles : SCH-16
• DOUBLE TAXATION RELIEF (TAXES OF INCOME) (AUSTRALIA) ORDER, 1947.

AFFIRMS

• Imperial Chemical Industries Ltd v Caro

REPORTED OPINION OF in

• 39 TC 374
• [1961] 1 All ER 658
• [1961] 1 WLR 529

REFERRED in

• Duckering v Gollan

CITED in

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

CONSIDERED in

• Commissioners of Customs and Excise Wellington Private Hospital and Another St Martins Hospital Ltd and Another British United Provident Association and Another Commissioners for Customs & Excise and Another British United Provident Association
• Duckering v Gollan

This document cites

• Barron (Inspector of Taxes) v Littman
• Imperial Chemical Industries Ltd v Caro
• Finance Act 1947
• Income Tax Act 1952
• Finance (No. 2) Act 1945



See all quotations

• DOUBLE TAXATION RELIEF (TAXES OF INCOME) (AUSTRALIA) ORDER, 1947.