Potel v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Finance Act 1966 - Articles : S-24
• Income Tax Act 1952 - Articles : S-184
• Income Tax Act 1952 - Articles : S-238

REFERS TO

• Re Severn and Wye and Severn Bridge Railway Company
• Re Kidner. Kidner v Kidner
• Thairlwall v Great Northern Railway Company

APPLIES

• Re Sebright

REPORTED OPINION OF in

• 46 TC 658
• [1971] 2 All ER 504

CITED in

• Abb Australia Pty Ltd v Commissioner of Taxation
• Industrial Equity Ltd v Blackburn
• Brookton Co-Operative Society Ltd v Federal Commissioner of Taxation

[See more]

• Tempo v Fortuna Dev
• Talent Business Investments Ltd Plaintiff/First Counterclaim Defendant v China Yinmore Sugar Company Ltd Defendant/Counterclaim Plaintiff Mr. Ziiang Nan Second Counterclaim Defendant
• Talent Business Investments Ltd Plaintiff/First Counterclaim Defendant v China Yinmore Sugar Company Ltd Defendant/Counterclaim Plaintiff Mr. Zhang Nan Second Counterclaim Defendant

CONSIDERED in

• Bluebottle UK Ltd and Others v Deputy Commissioner of Taxation and Another
• TAB Ltd v Commissioner of Taxation
• BB Retail Capital Pty Ltd (plaintiff) v Alexandria Landfill Pty Ltd ((first defendant))

This document cites

• Bradbury v English Sewing Cotton Company Ltd
• Thairlwall v Great Northern Railway Company
• Bond v Barrow Haematite Steel Company
• Re Kidner. Kidner v Kidner
• Re Severn and Wye and Severn Bridge Railway Company



See all quotations

• Re Sebright
• Latilla v Commissioners of Inland Revenue
• Finance Act 1966
• Income Tax Act 1952
• Taxes Management Act 1970
• Income Tax Management Act 1964
• Companies Act 1948