John Shields & Company (Perth) Ltd v Inland Revenue

Core Citations

REPORTED OPINION OF in

• [1950] SC 441
• 29 TC 475

DISTINGUISHED in

• Hepworth v Smith

REFERRED in

• Foo Yin Fong and Others; Foo Yin Shang and Another

FOLLOWED in

• Foo Yin Fong and Others; Foo Yin Shang and Another

APPLIED in

• Barclays Bank Ltd v Commissioners of Inland Revenue

This document cites

• British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v B.W. Noble Ltd
• Companies Act 1929
• Income Tax Act 1918
• Finance (No. 2) Act 1939