Ingram (J. G.) & Son Ltd v Callaghan

Core Citations

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REFERS TO

• Graham v Green

RESUELVE RECURSO

• Ingram (J. G.) & Son Ltd v Callaghan

APPLIES

• Gladstone Development Company, Ltd v Strick (HM Inspector of Taxes)

CITES

• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd

REVERSES

• Ingram (J. G.) & Son Ltd v Callaghan

CONSIDERS

• Income Tax Act 1952 - Articles : S-130

REPORTED OPINION OF in

• 45 TC 151
• [1969] 1 All ER 433
• [1969] 1 WLR 456

DISTINGUISHED in

• Marriott v Lane
• Cronin v Lunham Brothers Ltd

CITED in

• TC03273: Jeremy Rice
• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)

REFERRED in

• Vibroplant Ltd v Holland

CONSIDERED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

This document cites

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• Ingram (J. G.) & Son Ltd v Callaghan
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Graham v Green
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd



See all quotations

• Gladstone Development Company, Ltd v Strick (HM Inspector of Taxes)
• Income Tax Act 1952