Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd

Core Citations

CONSIDERS

• Tennant v Smith
• Gresham Life Assurance Society v Styles

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• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Hoare & Company Ltd v Collyer
• Weight (HM Inspector of Taxes) v Salmon
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood

REFERS TO

• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Usher's Wiltshire Brewery v Bruce
• Russell v Town & County Bank

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• Salmon v Weight
• Collyer (Inspector of Taxes) v Hoare & Company Ltd

RESUELVE RECURSO

• Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd

CONSIDERS

• Companies Act 1900 - Articles : S-8
• Companies Act 1900
• Income Tax Act 1842

REPORTED OPINION OF in

• [1940] UKHL J0508-1
• [1940] 2 All ER 545
• 56 TLR 735

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• 23 TC 259
• [1940] AC 648

REFERRED in

• Shearer v Bercain Ltd
• Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd
• Meyer v Scottish Co-operative Wholesale Society

CITED in

• Greene King Plc and another v Revenue and Customs Commissioners

CONSIDERED in

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd

FOLLOWED in

• Permanent TSB Group Holdings Plc v McManus

This document cites

• Hilder and Others v Dexter
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Hoare & Company Ltd v Collyer
• Usher's Wiltshire Brewery v Bruce
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood



See all quotations

• Weight (HM Inspector of Taxes) v Salmon
• Salmon v Weight
• Gresham Life Assurance Society v Styles
• Tennant v Smith
• Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
• Russell v Town & County Bank
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Companies Act 1900
• Income Tax Act 1842