Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)

Core Citations

CONSIDERED in

• Britax International GmbH v Commissioners of Inland Revenue
• HM Revenue and Customs v William Grant & Sons Distillers Ltd Small (HM Inspector of Taxes v Mars UK Ltd
• Law v Board of Inland Revenue

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• Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
• Murnaghan Brothers Ltd v O'Maoldhomhnaigh

REPORTED OPINION OF in

• 48 TC 257

This document cites

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• BSC Footwear Ltd v Ridgway
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• BSC Footwear Ltd v Ridgway
• Odeon Associated Theatres Ltd v Jones



See all quotations

• Gas Lighting Improvement Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Barr
• Atherton v British Insulated and Helsby Cables Ltd
• THE NAVAL COLLIERY Company, Ltd v Commissioners of Inland Revenue
• Inland Revenue v Granite City Steamship Company
• THE LOTHIAN CHEMICAL Company, Ltd v ROGERS (HM INSPECTOR of TAXES)
• STOTT v HODDINOTT (Surveyor of Taxes)
• Law Shipping Company Ltd v Commissioners of Inland Revenue
• HYAM v Commissioners of Inland Revenue
• Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd
• Roebank Printing Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Bidwell v Gardiner (HM Inspector of Taxes)
• North British Railway Company Company v Greig
• United Steel Companies Ltd v Cullington (HM Inspector of Taxes)
• Jackson (HM Inspector of Taxes) v Laskers Home Furnishers, Ltd
• HIGHLAND RAILWAY Company v BALDERSTON (Surveyor of Taxes)
• Commissioners of Inland Revenue v Barr
• Usher's Wiltshire Brewery v Bruce
• Sun Insurance Office v Clark
• Marshall Richards Machine Company, Ltd v Jewitt (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Lithgows, Ltd
• Finance Act 1946
• Finance Act 1953
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1926
• Income Tax Management Act 1964
• Companies Act 1948