Johnston (Inspector of Taxes) v Britannia Airways Ltd

Core Citations

REFERS TO

• Minister of National Revenue v Anaconda American Brass Ltd
• Southern Pacific Insurance Company (Fiji) Ltd v Commissioner of Inland Revenue (Fiji)
• Willingale v International Commercial Bank Ltd

APPLIES

• Odeon Associated Theatres Ltd v Jones
• Edwards (Inspector of Taxes) v Bairstow
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

[See more]

• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

REPORTED OPINION OF in

• [1994] BTC 298
• 67 TC 99
• [1994] STC 763

REFERRED in

• Mercantile Mutual Insurance (Workers' Compensation) Ltd v Federal Commissioner of Taxation
• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• Johnston (Inspector of Taxes) v Britannia Airways Ltd

CONSIDERED in

• Herbert Smith (A Firm) v David Stanley Honour and Another

This document cites

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• Willingale v International Commercial Bank Ltd



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• James Spencer & Company v Commissioners of Inland Revenue
• Edward Collins & Sons, Ltd v The Commissioners of Inland Revenue
• Minister of National Revenue v Anaconda American Brass Ltd
• Symons (HM Inspector of Taxes) v Weeks and Others (sub nom Symons (HM Inspector of Taxes) v Lord Llewelyn Davies' Personal Representative)
• Odeon Associated Theatres Ltd v Jones
• Southern Railway of Peru v Owen
• Southern Pacific Insurance Company (Fiji) Ltd v Commissioner of Inland Revenue (Fiji)
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• Commissioners of Inland Revenue v Titaghur Jute Factory Company Ltd
• Taxes Management Act 1970