Kelsall Parsons & Company v Commissioners of Inland Revenue

Core Citations

CITED in

• Simpson v John Reynolds & Company (Insurances) Ltd
• Higgs v Olivier
• Federal Commissioner of Taxation v Myer Emporium Ltd

REFERRED in

• Commissioners of Inland Revenue v Fleming & Company (Machinery)
• Fleming v Bellow Machine Company Ltd
• Household v Grimshaw (HM Inspector of Taxes)

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• Sommerfelds Ltd v Freeman
• London and Thames Haven Oil Wharves Ltd v Attwooll

APPLIED in

• Anglo-French Exploration Company Ltd v Clayson
• Higgs v Olivier
• Wiseburgh v Domville (HM Inspector of Taxes)

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• Anglo-French Exploration Company Ltd v Clayson (Inspector of Taxes)

REPORTED OPINION OF in

• 21 TC 608
• [1938] SC 238

This document cites

• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Smith & Son v Moore
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Burmah Steam Ship Company v Inland Revenue



See all quotations

• Mallett v Staveley Coal and Iron Company Ltd
• Smith & Son v Inland Revenue
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Magistrates of Renfrew v Inland Revenue
• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• Burmah Steam Ship Company v Inland Revenue
• Income Tax Act 1918