Kilmarnock Equitable Co-operative Society Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERED in

• Girobank Plc v Clarke (Inspector of Taxes)
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)

REFERRED in

• Sarsfield (Inspector of Taxes) v Dixons Group Plc and related appeals (No.1)
• Bestway (Holdings) Ltd v Luff (Inspector of Taxes)
• Vibroplant Ltd v Holland

[See more]

• Ketua Pengarah Hasil Dalam Negeri v Classic Japan (M) Sdn Bhd and Another Appeal
• Ketua Pengarah Hasil Dalam Negeri v Classic Japan (M) Sdn Bhd
• Girobank Plc v Clarke (Inspector of Taxes)
• Maco Door and Window Hardware (UK) Ltd v HM Revenue and Customs
• Iceland Foods Ltd v Berry (Valuation Officer)

REPORTED OPINION OF in

• 42 TC 675

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