Odeon Associated Theatres Ltd v Jones

Core Citations

CONSIDERED in

• Cronin (Inspector of Taxes)v Cork & County Properties Ltd
• Britax International GmbH v Commissioners of Inland Revenue
• Herbert Smith (A Firm) v David Stanley Honour and Another

[See more]

• HM Revenue and Customs v DCC Holdings (UK) Ltd
• David Mcknight and Another v Brian Stephen Sheppard
• R v Commissioners of Inland Revenue ex parte S.G. Warburg & Company Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Law v Board of Inland Revenue
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd

APPLIED in

• Johnston (Inspector of Taxes) v Britannia Airways Ltd

FOLLOWED in

• Sarawak Properties Sdn Bhd v Director General of Inland Revenue (1998) MSTC 3, 659;

APPEAL RESOLVED in

• Odeon Associated Theatres Ltd v Jones

REFERRED in

• Pasdec Corporation Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• International Naturopathic Bio-Tech (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• International Naturopathic Bio Tech(M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

REPORTED OPINION OF in

• [1971] 2 All ER 407
• [1971] 1 WLR 442