Inland Revenue v West and Others

Core Citations

AFFIRMS

• Inland Revenue v West and Others

REPORTED OPINION OF in

• [1950] SC 516

REFERRED in

• Moore v R J. Mackenzie & Sons Ltd
• Madras Electric Supply Corporation Ltd v Boarland
• Morgan v Tate & Lyle Ltd

DISAPPROVED in

• Commissioners of Inland Revenue v Barr

DISTINGUISHED in

• Commissioners of Inland Revenue v Barr

This document cites

• Lincolnshire Sugar Company Ltd v Smart
• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Inland Revenue v Granite City Steamship Company
• Mair v Wood
• Burmah Steam Ship Company v Inland Revenue



See all quotations

• Scottish Insurance Commissioners v McNaughton
• Inland Revenue v West and Others
• Sutherland v Inland Revenue
• Burmah Steam Ship Company v Inland Revenue
• Income Tax Act 1918
• Income Tax Act 1945