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

Core Citations

REPORTED OPINION OF in

• 25 TC 292

CONSIDERED in

• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• Varty v British South Africa Company

This document cites

• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• Income Tax Act 1918