Jeffrey v Rolls-Royce Ltd

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-123

REFERS TO

• Earl Haig's Trustees v Inland Revenue
• British Dyestuffs Corporation (Blackley) v Commissioners of Inland Revenue
• Handley Page v Butterworth

[See more]

• Rustproof Metal Window Company Ltd v Commissioners of Inland Revenue

APPLIES

• District Bank Ltd v Webb (Practice Note)
• Moriarty v Evans Medical Supplies Ltd
• Evans Medical Supplies Ltd v Moriarty

REPORTED OPINION OF in

• [1960] 1 WLR 720
• [1960] 2 All ER 640
• 53 R&IT 444

[See more]

• 39 ATC 351
• 1960TR 153
• [1960] 104 SJ 566

CITED in

• Countrywide Estate Agents FS Ltd v HM Revenue and Customs

REFERRED in

• XX v HM Revenue and Customs

FOLLOWED in

• Director-General of Inland Revenue v Phaltan Sugar Works Ltd

REVERSED in

• Commissioners of Inland Revenue v Rolls-Royce Ltd

This document cites

• Moriarty v Evans Medical Supplies Ltd
• Earl Haig's Trustees v Inland Revenue
• Evans Medical Supplies Ltd v Moriarty
• British Dyestuffs Corporation (Blackley) v Commissioners of Inland Revenue
• District Bank Ltd v Webb (Practice Note)



See all quotations

• Handley Page v Butterworth
• Rustproof Metal Window Company Ltd v Commissioners of Inland Revenue