Petrotim Securities, Ltd v Ayres (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 41 TC 389

CONSIDERED in

• Chesebrough Ponds International Ltd v Board of Inland Revenue
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Belville Holdings Ltd v Cronin

[See more]

• Belville Holdings Ltd v Revenue Commissioners

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher
• Watson Bros. v Hornby
• The Commissioners of Inland Revenue v Livingston and Others



See all quotations

• Finance Act 1953
• Income Tax Act 1952
• Finance Act 1954
• Finance Act 1960
• Companies Act 1948