Odeon Associated Theatres Ltd v Jones
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Core Citations
REFERS TO
- Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
- STOTT v HODDINOTT (Surveyor of Taxes)
- HIGHLAND RAILWAY Company v BALDERSTON (Surveyor of Taxes)
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FOLLOWS
RESUELVE RECURSO
APPLIES
- BSC Footwear Ltd v Ridgway
- Duple Motor Bodies Ltd v Commissioners of Inland Revenue
- Duple Motor Bodies Ltd v Commissioners of Inland Revenue
DISTINGUISHES
CONSIDERS
- Income Tax Act 1952 - Articles : S-137
- Finance Act 1946 - Articles : S-37
- Income Tax Act 1918
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APPROVED in
CITED in
- Smith v HM Revenue and Customs
- Dart Industries Inc. v The Decor Corporation Pty. Ltd
- David Mcknight and Another v Brian Stephen Sheppard
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CONSIDERED in
- Johnston (Inspector of Taxes) v Britannia Airways Ltd
- Herbert Smith (A Firm) v Honour (Inspector of Taxes)
- HM Revenue and Customs v DCC Holdings (UK) Ltd
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REFERRED in
- Perak Construction Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2001) MSTC 3, 866;
- North Borneo Timbers Bhd v Ketua Pengarah Hasil Dalam Negeri (1999) MSTC 3, 741;
- HH Company sdn Bhd v Director-General of Inland Revenue
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APPLIED in
- ECC Quarries Ltd v Watkis
- Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
- Cronin (Inspector of Taxes) v Cork and County Property Company Ltd
REPORTED OPINION OF in
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