Jay's - The Jewellers Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance (No. 2) Act 1939 - Articles : S-14
• Finance (No. 2) Act 1939 - Articles : SCH-7
• Pawnbrokers Act 1872 - Articles : S-16

[See more]

• Pawnbrokers Act 1872 - Articles : S-17
• Pawnbrokers Act 1872 - Articles : S-18
• Pawnbrokers Act 1872 - Articles : S-19
• Pawnbrokers Act 1872 - Articles : S-21
• Pawnbrokers Act 1872 - Articles : S-22
• Pawnbrokers Act 1872 - Articles : S-24

REFERS TO

• Jackson (Inspector of Taxes) v British Mexican Petroleum Company, Ltd

APPLIES

• Morley v Tattersall

REPORTED OPINION OF in

• 29 TC 274
• [1947] 2 All ER 762

REFERRED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs
• EK Sdn Bhd v Director General of Inland Revenue (1950-1985) MSTC 403;
• Total Mauritius Ltd v Mauritius Revenue Authority

DISTINGUISHED in

• Elson v Prices Tailors Ltd
• Pinetree Resort Pte Ltd v Comptroller of Income Tax

This document cites

• Jackson (Inspector of Taxes) v British Mexican Petroleum Company, Ltd
• Morley v Tattersall
• Pawnbrokers Act 1872
• Income Tax Act 1918
• Finance (No. 2) Act 1939



See all quotations

• Moneylenders Act 1927