Rae v Lazard Investment Company Ltd

Core Citations

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RESUELVE RECURSO

• Rae v Lazard Investment Company Ltd

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Income Tax Act 1952 - Articles : S-123

DISTINGUISHES

• Commissioners of Inland Revenue v Reid's Trustees
• Commissioners of Inland Revenue v Reid's Trustees

APPLIES

• Archer-Shee v Garland

AFFIRMS

• Rae v Lazard Investment Company Ltd

REPORTED OPINION OF in

• 41 TC 1
• [1963] 1 WLR 555

APPLIED in

• First Nationwide v HM Revenue and Customs

REFERRED in

• Equity Trust (Singapore) Ltd v HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue
• R v IRC, ex parte Bishopp

CONSIDERED in

• Baron Inchyra v Jennings (Inspector of Taxes)
• Sinclair v Lee and Another
• First Nationwide v HM Revenue and Customs

CITED in

• Macklin v Revenue and Customs Commissioners
• TC02943: Michael Macklin
• Quigley v Harris

This document cites

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• Commissioners of Inland Revenue v Reid's Trustees
• Bradbury v English Sewing Cotton Company Ltd
• Archer-Shee v Garland
• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Rae v Lazard Investment Company Ltd



See all quotations

• Briggs v The Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Reid's Trustees
• Income Tax Act 1952
• Companies Act 1948
• Federal Cases - Jaglom v. Comm'r of Internal Revenue, Docket No. 77152.