J. G. Ingram & Son Ltd v Callaghan (HM Inspector of Taxes)

Core Citations

CONSIDERED in

• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Vibroplant Ltd v John Holland (HM Inspector of Taxes)
• Cronin v Lunham Brothers Ltd

REPORTED OPINION OF in

• 45 TC 151

This document cites

• Ingram (J. G.) & Son Ltd v Callaghan
• Edwards (Inspector of Taxes) v Bairstow
• Ingram (J. G.) & Son Ltd v Callaghan
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Bell v National Provincial Bank of England



See all quotations

• Graham v Green
• Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)
• Laycock (Inspector of Taxes) v Freeman, Hardy & Willis Ltd
• Gladstone Development Company, Ltd v Strick (HM Inspector of Taxes)
• Kirk and Randall, Ltd v Dunn (HM Inspector of Taxes)
• Income Tax Act 1952