Jacgilden (Weston Hall) Ltd v Castle

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-137

DISTINGUISHES

• Petrotim Securities Ltd v Ayres
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher

REFERS TO

APPLIES

• Usher's Wiltshire Brewery v Bruce
• Usher's Wiltshire Brewery Ltd v Bruce

REPORTED OPINION OF in

• 45 TC 685
• [1969] 3 All ER 1110
• [1969] 3 WLR 839

[See more]

• [1971] Ch 408

CONSIDERED in

• Chesebrough Ponds International Ltd v Board of Inland Revenue

This document cites

• Mason v Innes
• Sharkey (Inspector of Taxes) v Wernher
• Atherton v British Insulated and Helsby Cables Ltd
• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher



See all quotations

• Watson Bros. v Hornby
• Julius Bendit, Ltd v Commissioners of Inland Revenue
• Usher's Wiltshire Brewery v Bruce
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Usher's Wiltshire Brewery Ltd v Bruce
• Income Tax Act 1952
• Finance Act 1941
• Finance Act 1954