R M. Owen (H. M. Inspector of Taxes) (Appellant, ) Southern Railway of Peru Ltd Appeal of Respondents (Respondents)

Core Citations

CONSIDERS

• THE SUN INSURANCE OFFICE v CLARK (Surveyor of Taxes)
• James Spencer & Company v Commissioners of Inland Revenue
• Johnson (HM Inspector of Taxes) v W. S. Try, Ltd

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• Absalom v Talbot
• Isaac Holden & Sons, Ltd v The Commissioners of Inland Revenue
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Albion Rovers Football Club, Ltd v Commissioners of Inland Revenue
• De Be‚che v South American Stores (Gath & Chaves) Ltd, and the Chilian Stores (Gath and Chaves) Ltd
• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd
• H. Ford & Company, Ltd v The Commissioners of Inland Revenue
• Vallambrosa Rubber Company Ltd v Farmer
• VALLAMBROSA RUBBER Company, Ltd, v FARMER (Surveyor of Taxes)
• Peter Merchant, Ltd v Stedeford (HM Inspector of Taxes)
• Ensign Shipping Company, Ltd v The Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-D
• Income Tax Act 1918

This document cites

• Absalom v Talbot
• De Be‚che v South American Stores (Gath & Chaves) Ltd, and the Chilian Stores (Gath and Chaves) Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• James Spencer & Company v Commissioners of Inland Revenue
• Albion Rovers Football Club, Ltd v Commissioners of Inland Revenue



See all quotations

• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd
• H. Ford & Company, Ltd v The Commissioners of Inland Revenue
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Johnson (HM Inspector of Taxes) v W. S. Try, Ltd
• VALLAMBROSA RUBBER Company, Ltd, v FARMER (Surveyor of Taxes)
• Isaac Holden & Sons, Ltd v The Commissioners of Inland Revenue
• Ensign Shipping Company, Ltd v The Commissioners of Inland Revenue
• THE SUN INSURANCE OFFICE v CLARK (Surveyor of Taxes)
• Absalom v Talbot
• Peter Merchant, Ltd v Stedeford (HM Inspector of Taxes)
• Vallambrosa Rubber Company Ltd v Farmer
• Income Tax Act 1918