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

Core Citations

REPORTED OPINION OF in

• 23 TC 259
• [1938] 4 All ER 689

APPEAL RESOLVED in

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

CONSIDERED in

• Fiduciary v Morningstar
• Centro Retail Ltd
• Greene King Plc and another v Revenue and Customs Commissioners

[See more]

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• Rickie Davis v Wellesley Stokes
• Meyer v Scottish Co-operative Wholesale Society
• Permanent TSB Group Holdings Plc v McManus
• Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd

REFERRED in

• Osborne v Steel Barrel Company Ltd

This document cites

• Banco De Portugal v Waterlow and Sons, Ltd (Rrspondents)
• Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Bradbury v English Sewing Cotton Company Ltd
• Todd v Dodd



See all quotations

• Usher's Wiltshire Brewery v Bruce
• Weight (HM Inspector of Taxes) v Salmon
• Usher's Wiltshire Brewery Ltd v Bruce
• Re Wragg Ltd
• 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 1929
• Income Tax Act 1918
• Companies Act 1900
• Income Tax Act 1842