Noddy Subsidiary Rights Company Ltd v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-245
• Income Tax Act 1952 - Articles : S-262
• Commissioners of Inland Revenue v Sangster

[See more]

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

REFERS TO

• Tootal Broadhurst Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Desoutter Brothers Ltd
• Castle v Willee

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• 43 TC 458
• [1966] 3 All ER 459
• [1967] 1 WLR 1

CONSIDERED in

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Castagne v The Chief Town Planner et Al
• Perrigo Pharma International DAC v McNamara

This document cites

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Stainer's Executors v Purchase (Inspector of Taxes)
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Commissioners of Inland Revenue v Desoutter Brothers Ltd



See all quotations

• Tootal Broadhurst Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Sangster
• Castle v Willee
• The Commissioners of Inland Revenue v Sangster
• Income Tax Act 1952
• Companies Act 1948