Lewis Emanuel & Son, Ltd v White (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 42 TC 369

CONSIDERED in

• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• Commissioner of Income Tax v St. Elmo Hotels Ltd
• Thornton and Another v Revenue Commissioners

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Finance Act 1953
• Income Tax Act 1952
• Companies Act 1948