London Investment & Mortgage Company, Ltd v Worthington (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Income Tax Act 1918
• War Damage (Public Utility Undertakings, &c.) Act 1949 - Articles : S-28
• War Damage Act 1943 - Articles : S-66

APPLIES

• Green (Inspector of Taxes) v J Gliksten & Son Ltd

REPORTED OPINION OF in

• 38 TC 86

REFERRED in

• F Housing Sdn Bhd v Director General of Inland Revenue (1950-1985) MSTC 395;

This document cites

• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Lincolnshire Sugar Company Ltd v Smart
• London Investment and Mortgage Company Ltd v Worthington (Inspector of Taxes); London Investment and Mortgage Company Ltd v Commissioners of Inland Revenue
• Neumann v Commissioners of Inland Revenue
• Green (Inspector of Taxes) v J Gliksten & Son Ltd



See all quotations

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Income Tax Special Commissioners v Linsleys (Established 1894) Ltd
• London Investment and Mortgage Company Ltd v Worthington (Inspector of Taxes); London Investment and Mortgage Company Ltd v Commissioners of Inland Revenue
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• London Investment and Mortgage Company Ltd v Worthington (Inspector of Taxes); London Investment and Mortgage Company Ltd v Commissioners of Inland Revenue
• War Damage Act 1943
• Income Tax Act 1952
• Income Tax Act 1918
• War Risks Insurance Act 1939
• War Damage Act 1941