Lincolnshire Sugar Company Ltd v Smart

Core Citations

CITES

• Bwllfa and Merthyr Dare Steam Collieries (1891)Ltd, v Pontypridd Waterworks Company

CONSIDERS

• Bwllfa and Merthyr Dare Steam Collieries (1891) Ltd v Pontypridd Waterworks Company

CONSIDERS

• British Sugar Industry (Assistance) Act 1931
• British Sugar (Subsidy) Act 1925
• British Sugar Industry (Assistance) Act 1931 - Articles : S-1

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• Income Tax Act 1918
• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918 - Articles : SCH-D

REPORTED OPINION OF in

• [1937] UKHL J0121-1
• [1937] 1 All ER 413
• 53 TLR 306

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• 20 TC 643
• [1937] AC 697

REFERRED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs
• Shop Direct Group and Others v Revenue and Customs Commissioners
• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs

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• British Broadcasting Corporation v Johns
• Pontypridd and Rhondda Joint Water Board v Ostime

FOLLOWED in

• Elson v Prices Tailors Ltd

CONSIDERED in

• Rhodes Bay Apartments Pty Ltd v Neil James Gay
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• Johnson v Johnson

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• Leeward Isles Resorts Ltd v Hickox
• Hickox v Leeward Isles Resort Ltd
• Leeward Isles Resorts Ltd Appellant v Charles Hickox Respondent [ECSC]
• Commissioners of Inland Revenue v City of London
• Leibson Corporation v TOC Investments Corporation

CITED in

• Toc Investments Corporation v Beppler & Jacobson Ltd and Others

This document cites

• Bwllfa and Merthyr Dare Steam Collieries (1891)Ltd, v Pontypridd Waterworks Company
• Bwllfa and Merthyr Dare Steam Collieries (1891) Ltd v Pontypridd Waterworks Company
• Income Tax Act 1918
• British Sugar Industry (Assistance) Act 1931
• British Sugar (Subsidy) Act 1925