Kilmarnock Equitable Co-operative Society, Ltd v commissioners of Inland Revenue

Core Citations

REPORTED OPINION OF in

• 42 TC 675

CONSIDERED in

• Superintendent of Trade Measurement v Salmon
• Girobank Plc v Clarke (Inspector of Taxes)
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs

[See more]

• Sarsfeld (Hm Inspector of Taxes) v Dixons Group Plc (No 2)
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Vibroplant Ltd v John Holland (HM Inspector of Taxes)
• Iceland Foods Ltd v Berry (Valuation Officer)

This document cites

• Sedgwick (Revenue Officer for Camberwell) v Watney, Combe, Reid and Company, Ltd and Others (ex parte as to Certain Respondents)
• Kilmarnock Equitable Cooperative Society Ltd v Commissioners of Inland Revenue
• Inland Revenue v Gunn, Collie, & Topping
• Income Tax Act 1952
• Finance Act 1954



See all quotations

• Rating and Valuation (Apportionment) Act 1928