Paton v Commissioners of Inland Revenue

Core Citations

CITES

• Governor and Company of the Bank of England v Vagliano Brothers
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Bevan, ex parte

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• Lord Clancarty v Latouche
• Reddie v Williamson
• Eaton v Bell
• Re Jauncey. Bird v Arnold
• Attorney General v Metropolitan Water Board

CONSIDERS

• Income Tax Act 1918 - Articles : S-36
• Income Tax Act 1918

APPLIED in

• Imperial Life Assurance Company of Canada v Efficient Distributors Ltd
• Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same
• National Bank of Greece S.A. (Appellants) v Pinios Shipping Company No. 1 and Another (Respondents)

REFERRED in

• Garforth v Newsmith Stainless Ltd
• Re Hawkins, deceased ; Hawkins v Hawkins
• Re Rutherford (James R) & Sons Ltd

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• Commissioners of Inland Revenue v Frere
• Maude v Commissioners of Inland Revenue
• N Subramaniam; Oriental Bank of Malaya Ltd
• Willingale v International Commercial Bank Ltd
• Lue (Henry) and Others v Island Victoria Bank and Others

CITED in

• Allchin v Coulthard
• Financial Institutions Services Ltd v Negril Holdings and Negril Investment Company Ltd
• Commissioners of Inland Revenue v Oswald

CONSIDERED in

• Re Rutherford (James R) & Sons Ltd
• Bank of New South Wales v Brown
• MacArthur (Inspector of Taxes) v Greycoat Estates Mayfair Ltd

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• TERENCE JOHN KITCHEN & and Another (APPELLANTS/CLAIMANTS) v HSBC BANK Plc (RESPONDENT/DEFENDANT)
• Norman James Ian Morton v Roman Elgin-Stuczynski and Marcus Elgin-Stuczynski
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• (1) Hillsdown Holdings Plc (Plaintiffs) (2) Hf Meat and Foods Processing Pension Scheme Trustees Ltd v Commissioners of Inland Revenue
• Hillsdown Holdings Plc and Others (Plaintiffs) v Commissioners of the Inland Revenue
• Hillsdown Holdings Plc and Another (Plaintiffs) Commissioners of Inland Revenue (Defendant) R Commissioners of Inland Revenue (Respondents) ex parte Hillsdown Holdings Plc (Applicant)
• Thorpe v HM Revenue and Customs
• Bos International (Australia) Ltd v Strategic Nominees Ltd ((in Receivership))
• Gareth Clark v The Commissioners for HM Revenue and Customs
• National Bank of Greece SA v Pinios Shipping Company No 1
• Sheila Burns v Fred Bridge
• Financial Institutions Services Ltd v Negril Holdings et Al
• Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd

FOLLOWED in

• UMBC v Pekeliling Triangle Sdn. Bhd

REPORTED OPINION OF in

• 54 TLR 504
• [1938] 1 All ER 786
• [1938] AC 341