Kensington Income Tax Commissioners v Aramayo

Core Citations

AFFIRMS

• R v Kensington Income Tax Commissioners

REFERRED in

• Anderton and Halstead Ltd v Birrell
• Thurgood v Slarke
• Pickford v Quirke (Inspector of Taxes)

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• R v Hibble; ex parte Broken Hill Pty Company Ltd
• Assunta Hospital v Dr. A. Dutt
• M & W Zander (M) Sdn Bhd v Director General of Inland Revenue
• HMRC v Charlton & Corfield
• Dolan v Joyce and Kirwan
• Nicholas Barnes v The Commissioners for HM Revenue and Customs
• Income Tax Commissioners for London (City) v Gibbs

CITED in

• Duckworth v Lowe (Inspector of Taxes)
• Collins v Mulvey

ADOPTED in

• R v Federal Commissioner of Taxation; ex parte King

FOLLOWED in

• Lim Sung Huak and Others v Sykt Pemaju Tanah Tikam Batu Sdn Bhd
• Mayer Investments Pte Ltd and Others; Tunas (Pte) Ltd
• Gian Singh & Company v The Bank of China Ltd

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• National Union of Employees in companies manufacturing rubber products and Another; Viking Askim Sdn Bhd
• Malaysian Armed Forces Co-Operative Housing Society Ltd; Nanyang Development (1966) Sdn Bhd
• Lim Kit Siang v United Engineers (M) Bhd and Others (No 2)
• Hong Leong Holdings Ltd v Sunbird (Pte) Ltd
• Arab Bank Ltd v Ng Soo Jin Others (Bank of Montreal third party)
• The "Evmar"

DISTINGUISHED in

• Singapore Improvement Ordinance (1927), an application for a writ of prohibition and

REPORTED OPINION OF in

• 31 TLR 606
• [1916] 1 AC 215

CONSIDERED in

• Barron (Inspector of Taxes) v Littman