Minister of National Revenue v Anaconda American Brass Ltd

Core Citations

CITES

• Sun Insurance Office v Clark

APPLIES

• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Whimster & Company v Commissioners of Inland Revenue
• Russell v Town & County Bank

CONSIDERED in

• Cronin (Inspector of Taxes)v Cork & County Properties Ltd
• Wetton, Page & Company v Attwooll

REFERRED in

• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd

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• Herbert Smith (A Firm) v Honour (Inspector of Taxes)
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• TH Ltd v Comptroller of Income Tax
• Pinetree Resort Pte Ltd v Comptroller of Income Tax

REPORTED OPINION OF in

• [1956] 1 All ER 20
• 1955 CLB 190
• 2 DLR 2d 1

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• 55 DTC 1220
• [1956] 2 WLR 31
• [1956] AC 85