Ounsworth v Vickers

Core Citations

REPORTED OPINION OF in

• 31 TLR 530
• [1915] 3 KB 267

REFERRED in

• Rowntree & Company v Curtis
• Lamont v Commissioner of Taxation
• Bean (HM Inspector of Taxes) v Doncaster Amalgamated Collieries, Ltd

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• Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation
• Cliffs International Inc. v Federal Commissioner of Taxation
• Pitt v Castle Hill Warehousing Company Ltd
• Ketua Pengarah Hasil Dalam Negeri v Shaklee Products (Malaysia) Sdn Bhd (2010) MSTC 7, 103
• L Rayner and Raffles Hotel Ltd v Malayan Banking Ltd; Raffles Hotel Ltd
• Kealy v O'Mara, Limerick, Ltd
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

APPLIED in

• Hancock v General Reversionary and Investment Company

CITED in

• Email Ltd v Commissioner of Taxation
• Crook (Inspector of Taxes) v Seaham Harbour Dock Company
• Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate

FOLLOWED in

• Ketua Pengarah Hasil Dalam Negeri v Primary Properties Sdn Bhd; Primary Properties Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2009) MSTC 4, 383;

CONSIDERED in

• Fitzgerald v Revenue Commissioners
• McGarry v Limerick Gas Committee
• Dolan v A.B. Company Ltd

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• Atherton v British Insulated and Helsby Cables Ltd
• Inland Revenue Commissioner v Ressouvenir Estates Ltd