Rae (Inspector of Taxes) v Lazard Investment Company Ltd

Core Citations

CONSIDERS

• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Garland (HM Inspector of Taxes) v Archer-Shee
• Commissioners of Inland Revenue v Trustees of Joseph Reid (Deceased)

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• Archer-Shee v Garland
• WILKINSON v Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• The Commissioners of Inland Revenue v John Blott
• Hill (R A.) v Permanent Trustee Company of New South Wales Ltd
• Briggs v The Commissioners of Inland Revenue
• (1) The Commissioners of Inland Revenue v George Burrell
• Commissioners of Inland Revenue v Reid's Trustees

CONSIDERS

• Income Tax Act 1952 - Articles : S-123
• Companies Act 1948

REPORTED OPINION OF in

• [1963] UKHL J0410-1

This document cites

• Commissioners of Inland Revenue v Reid's Trustees
• Archer-Shee v Garland
• Commissioners of Inland Revenue v Trustees of Joseph Reid (Deceased)
• (1) The Commissioners of Inland Revenue v George Burrell
• The Commissioners of Inland Revenue v John Blott



See all quotations

• Lim Yak Hua v Eastern & Oriental Hotel
• Hill (R A.) v Permanent Trustee Company of New South Wales Ltd
• WILKINSON v Commissioners of Inland Revenue
• Briggs v The Commissioners of Inland Revenue
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Garland (HM Inspector of Taxes) v Archer-Shee
• Income Tax Act 1952
• Companies Act 1948