Owen (HM Inspector of Taxes) v Southern Railway of Peru, Ltd

Core Citations

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• Willingale v International Commercial Bank Ltd
• Herbert Smith (A Firm) v David Stanley Honour and Another

[See more]

• Guyana Industrial & Commercial Investments Ltd v The Commissioner of Inland Revenue

REPORTED OPINION OF in

• 36 TC 602

This document cites

• Absalom v Talbot
• De Be‚che v South American Stores (Gath & Chaves) Ltd, and the Chilian Stores (Gath and Chaves) Ltd
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd



See all quotations

• James Spencer & Company v Commissioners of Inland Revenue
• Isaac Holden & Sons, Ltd v The Commissioners of Inland Revenue
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Sun Insurance Office v Clark
• Vallambrosa Rubber Company Ltd v Farmer
• Income Tax Act 1952
• Income Tax Act 1918
• Companies Act 1948