Lomax v Peter Dixon & Son Ltd

Core Citations

REFERS TO

• Lord Howard De Walden v Beck (HM Inspector of Taxes)
• Bennett v Ogston (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Thomas Nelson and Sons, Ltd

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• Wilson (HM Inspector of Taxes) v Mannooch
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association

CONSIDERS

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

REPORTED OPINION OF in

• [1943] 2 All ER 255
• 59 TLR 376
• 25 TC 353

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• [1943] KB 671

CITED in

• Davies (HM Inspector of Taxes) v Premier Investment Company, Ltd
• Re Jessel Securities Ltd
• Producers' and Citizens' Co-Operative Assurance Company Ltd v Federal Commissioner of Taxation

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• Federal Commissioner of Taxation v Myer Emporium Ltd
• Ridgeons Bulk Ltd v Commissioners of Customs and Excise
• Macquarie Finance Ltd v Commissioner of Taxation
• KBL Mining Ltd v Kidman Resources Ltd
• Singer v Thomas

REFERRED in

• Federal Commissioner of Taxation v Hurley Holdings (Nsw) Pty Ltd
• Commissioners of Inland Revenue v Church Commissioners for England
• Commissioner of Taxation v Orica

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• Australasian Catholic Assurance Company Ltd v Federal Commissioner of Taxation
• Willingale v International Commercial Bank Ltd
• Ridge Securities Ltd v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

APPLIED in

• Ditchfield v Sharp

CONSIDERED in

• Pike v Revenue and Customs Commissioners
• Eden Productions Pty Ltd v Southern Star Group Ltd (No. 2)
• BFC v Comptroller of Income Tax

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• Ridgeons Bulk Ltd v Commissioners of Customs and Excise
• Commissioners of Inland Revenue v Church Comrs. for England

This document cites

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• RUSKIN INVESTMENTS, Ltd v COPEMAN (HM INSPECTOR of TAXES)
• Commissioners of Inland Revenue v Thomas Nelson and Sons, Ltd
• Wilson (HM Inspector of Taxes) v Mannooch
• Lord Howard De Walden v Beck (HM Inspector of Taxes)



See all quotations

• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Bennett v Ogston (HM Inspector of Taxes)
• Income Tax Act 1918
• Moneylenders Act 1927