Madras Electric Supply Corporation Ltd v Boarland

Core Citations

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CONSIDERS

• Income Tax Commissioners for London (City) v Gibbs

REFERS TO

• Gorton Local Board v Prison Commissioners (Note)
• Attorney General v Hancock
• Coomber (Surveyor of Taxes) v Justices of County of Berks

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• Province of Bombay v Municipal Corporation of the City of Bombay and Another
• Attorney General v Donaldson and Others
• Mersey Docks and Harbour Board v Cameron
• Income Tax Commissioners for London (City) v Gibbs
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue

DOES NOT FOLLOW

• Commissioners of Inland Revenue v Barr

RESUELVE RECURSO

• Madras Electric Supply Corporation Ltd v Boarland

AFFIRMS

• Nyali Ltd v Attorney General

CONSIDERS

• Bank voor Handel en Scheepvaart N.v v Administrator of Hungarian Property
• Income Tax Act 1945 - Articles : S-17
• Income Tax Act 1918 - Articles : SCH-D

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• Income Tax Act 1945
• Finance Act 1926
• Finance Act 1926 - Articles : S-32
• Finance Act 1926 - Articles : S-31
• Income Tax Act 1952 - Articles : S-64
• Income Tax Act 1918
• Income Tax Act 1945 - Articles : S-57
• Interpretation Act 1889

REPORTED OPINION OF in

• [1955] UKHL J0311-1
• [1955] 1 All ER 753
• 35 TC 612

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• [1955] 2 WLR 632
• [1955] AC 667

FOLLOWED in

• Bramford's Road Transport Ltd v Evans (Inspector of Taxes)
• Federal Commissioner of Taxation v Jaques

CONSIDERED in

• Commissioner of Taxation v Tomaras
• Shields and Others v New South Wales Crime Commission
• R v Commissioners of Inland Revenue, ex parte Camacq Corpn

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• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Cargill International S.A. v C.P.N. Tankers (Bermuda) Ltd (Ot Sonja)

CITED in

• Hudson v Minister for Immigration and Citizenship
• Caglar v Billingham (Inspector of Taxes) and related appeals
• Re Minotaur Data Systems Ltd

REFERRED in

• Yau Jiok Hua v Syarikat Kilang Batu-Bata Chip Siah Sdn Bhd
• R (Black) v Secretary of State for Justice

APPLIED in

• Commissioners of Inland Revenue v Barr

This document cites

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• Commissioners of Inland Revenue v Barr
• Nyali Ltd v Attorney General
• Income Tax Commissioners for London (City) v Gibbs
• D'Avigdor-Goldsmid v Commissioners of Inland Revenue
• Bank voor Handel en Scheepvaart N.v v Administrator of Hungarian Property



See all quotations

• Income Tax Commissioners for London (City) v Gibbs
• Attorney General v Donaldson and Others
• Province of Bombay v Municipal Corporation of the City of Bombay and Another
• Mersey Docks and Harbour Board v Cameron
• Gorton Local Board v Prison Commissioners (Note)
• Attorney General v Hancock
• Coomber (Surveyor of Taxes) v Justices of County of Berks
• Interpretation Act 1889
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1926
• Income Tax Act 1945