Latilla v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Latilla v Commissioners of Inland Revenue

DISTINGUISHES

• R v The Special Commissioners of Income Tax (ex parte Shaftesbury Homes and Arethusa Training Ship)
• THE TRUSTEES of PSALMS and HYMNS v WHITWELL (Surveyor of Taxes)

CITED in

• Commissioners of Inland Revenue v Botnar
• War Assets Pty Ltd v Federal Commissioner of Taxation
• Newton v Commissioner of Taxation of Australia

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• Chetwode (Lord) v Commissioners of Inland Revenue
• Chetwode (Lord) v Commissioners of Inland Revenue

REFERRED in

• Commissioners of Inland Revenue v Herdman
• Lim Kar Bee v Duofortis Properties (M) Sdn. Bhd
• Commissioners for HM Revenue and Customs v Fisher and another

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• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

REPORTED OPINION OF in

• 25 TC 107
• 59 TLR 163
• [1943] AC 377

CONSIDERED in

• Bata Shoe Company Guyana Ltd and Others v Commissioner of Inland Revenue and Attorney General and; Guyana Unit Trust Management Company Ltd and Others v Commissioner of Inland Revenue and Attorney General
• British American Insurance Company Ltd v Commissioner of Inland Revenue et Al