Patrick (Inspector of Taxes) v Broadstone Mills Ltd

Core Citations

REFERS TO

• General Accident, Fire and Life Assurance Corporation v McGowan

RESUELVE RECURSO

• Patrick (Inspector of Taxes) v Broadstone Mills Ltd

CONSIDERS

• Whimster & Company v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v COCK RUSSELL and Company, Ltd
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd

[See more]

• Sun Insurance Office v Clark
• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918 - Articles : SCH-D
• Finance Act 1926 - Articles : S-29
• Income Tax Act 1918 - Articles : S-1
• Income Tax Act 1918

REFERRED in

• HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
• Herbert Smith (A Firm) v Honour (Inspector of Taxes)
• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1954] 1 All ER 163
• [1953] 46 R&IT 559
• 35 TC 44

[See more]

• [1954] 1 WLR 158

APPLIED in

• Minister of National Revenue v Anaconda American Brass Ltd

CONSIDERED in

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

CITED in

• BSC Footwear Ltd v Ridgway

This document cites

• General Accident, Fire and Life Assurance Corporation v McGowan
• Commissioners of Inland Revenue v COCK RUSSELL and Company, Ltd
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Sun Insurance Office v Clark
• Whimster & Company v Commissioners of Inland Revenue



See all quotations

• Income Tax Act 1918
• Finance Act 1926