Liner Diner (1968) Ltd & E.S. Campbell & Company (1968) Ltd v The Commissioner of Income Tax

Core Citations

CONSIDERS

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Cenlon Finance Company, Ltd v Ellwood (HM Inspector of Taxes)
• Valentine v Jackson

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• Wiseman v Borneman
• Copeman (HM Inspector of Taxes) v William Flood & Sons, Ltd
• Ranaweera v Wickramasinghe
• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Pearlberg
• Duke of Westminster v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952

REPORTED OPINION OF in

• JM 1973 RC 2
• JM 1973 RC 2

This document cites

• Commissioners of Inland Revenue v Pearlberg
• Wiseman v Borneman
• Valentine v Jackson
• Commissioners of Inland Revenue v Duke of Westminster
• Copeman (HM Inspector of Taxes) v William Flood & Sons, Ltd



See all quotations

• Ranaweera v Wickramasinghe
• Wiseman v Borneman
• Bentleys, Stokes & Lowless v Beeson (HM Inspector of Taxes)
• Cenlon Finance Company, Ltd v Ellwood (HM Inspector of Taxes)
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Duke of Westminster v Commissioners of Inland Revenue
• Income Tax Act 1952