James Spencer & Company v Commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 32 TC 111

CONSIDERED in

• R M. Owen (H. M. Inspector of Taxes) (Appellant, ) Southern Railway of Peru Ltd Appeal of Respondents (Respondents)
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

This document cites

• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Spencer & Company v Inland Revenue
• Income Tax Act 1918
• Finance (No. 2) Act 1939