McKinlay (HM Inspector of Taxes) v H.T. Jenkins and Son, Ltd

Core Citations

REFERRED in

• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

CITED in

• Commisssioners of Inland Revenue v Thompson and Company

REPORTED OPINION OF in

• 10 TC 372

This document cites

• Income Tax Act 1918
• Companies (Consolidation) Act 1908