Pendleton v Mitchells & Butlers Ltd

Core Citations

REFERS TO

• Bolam (HM Inspector of Taxes) v Regent Oil Company, Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Southwell v Savill Brothers

APPLIES

• Morse v Stedeford (HM Inspector of Taxes)

CONSIDERS

• Income Tax Act 1952 - Articles : S-137

REPORTED OPINION OF in

• [1969] 2 All ER 928
• 45 TC 341

REFERRED in

• ECC Quarries Ltd v Watkis
• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd

CONSIDERED in

• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• Morgan v Tate & Lyle Ltd
• Morgan v Tate & Lyle Ltd
• Pyrah (Inspector of Taxes) v Annis & Company Ltd
• Southern (Inspector of Taxes) v Borax Consolidated Ltd
• SOUTHWELL (Surveyor of Taxes) v SAVILL BROTHERS, Ltd



See all quotations

• Southwell v Savill Brothers
• Morse v Stedeford (HM Inspector of Taxes)
• Usher's Wiltshire Brewery v Bruce
• Bolam (HM Inspector of Taxes) v Regent Oil Company, Ltd
• Southern (HM Inspector of Taxes) v Borax Consolidated, Ltd
• Bradbury (HM Inspector of Taxes) v The United Glass Bottle Manufacturers, Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Income Tax Act 1952
• Birmingham Corporation Act 1946
• Licensing Act 1953