London and Thames Haven Oil Wharves Ltd v Attwooll

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-137

DISTINGUISHES

• Morahan v Archer and Belfast Corporation
• Pryce v Elwood

REFERS TO

CITES

• British Transport Commission v Gourley
• Sorrell v Sorrell
• Van Den Berghs Ltd v Clark (Inspector of Taxes)

REPORTED OPINION OF in

• [1966] 3 All ER 145
• [1966] 2 Lloyd's Rep 28
• [1966] 3 WLR 325

CITED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• London and Thames Haven Oil Wharves Ltd v Attwooll