Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

Core Citations

REFERS TO

• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• McKinlay (HM Inspector of Taxes) v H.T. Jenkins and Son, Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd

RESUELVE RECURSO

• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

AFFIRMS

• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

REPORTED OPINION OF in

• 25 TC 292
• [1943] 2 All ER 119

CONSIDERED in

• Clarke v British Telecom Pension Scheme Trustees
• Varty v British South Africa Company

APPLIED in

• Snell v Rosser, Thomas & Company Ltd

REFERRED in

• F Housing Sdn Bhd v Director General of Inland Revenue (1950-1985) MSTC 395;
• Liquidator, Paramount Ltd v Comptroller General of Inland Revenue (1950-1985) MSTC 325;
• Varty v British South Africa Company

This document cites

• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• McKinlay (HM Inspector of Taxes) v H.T. Jenkins and Son, Ltd
• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly