Ridge Securities Ltd v Commissioners of Inland Revenue

Core Citations

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DOUBTS

• Julius Bendit, Ltd v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952 - Articles : S-169
• Income Tax Act 1952 - Articles : S-341
• Commissioners of Inland Revenue v Duke of Westminster

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• Re Lee, Behrens & Company Ltd

REFERS TO

• Lomax v Peter Dixon & Son Ltd
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• Sharkey (Inspector of Taxes) v Wernher

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• Riches v Westminster Bank

APPLIES

• Griffiths v J. P. Harrison (Watford) Ltd
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Petrotim Securities Ltd v Ayres

CITED in

• Federal Coke Company Pty Ltd v Federal Commissioner of Taxation
• Crimin v Cairnbay Ltd
• Raffles Town Club Pte Ltd v Lim Eng Hock Peter

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• SSF Realisations Ltd ((in Liquidation)) v Loch Fyne Oysters Ltd
• MacPherson and another v European Strategic Bureau Ltd
• Mark Simon Reynolds (as Liquidator of CSB 123 Ltd) v Caroline Stanbury

CONSIDERED in

• Brady and Another (Respondents (Plaintiffs) v Brady and Another (Appellants
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• Metro Investment Trust v Companies Act

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• Guinness & Mahon Ltd v Browne
• (1) Hillsdown Holdings Plc (Plaintiffs) (2) Hf Meat and Foods Processing Pension Scheme Trustees Ltd v Commissioners of Inland Revenue
• Hillsdown Holdings Plc and Others (Plaintiffs) v Commissioners of the Inland Revenue
• Hillsdown Holdings Plc and Another (Plaintiffs) Commissioners of Inland Revenue (Defendant) R Commissioners of Inland Revenue (Respondents) ex parte Hillsdown Holdings Plc (Applicant)
• Henderson & Jones Ltd v David Jason Ross
• Tucker (Joshua) v Lascelles Chin and Neil Chin
• Sergey Taruta v JSC VTB Bank

REFERRED in

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Rolled Steel Products (Holdings) Ltd v British Steel Corporation
• Secretary of State for Business Innovation and Skills v Doffman and another (No 2)

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• Comptroller of Income Tax v AB Estates Ltd (1950-1985) MSTC 95;
• Bath and West Counties Property Trust Ltd v Thomas
• Brian Baker (as Liquidator of TMG Brokers Ltd) v Mr Dennis Staines
• Richard Toone v William John Gailey Ross
• Henderson & Jones Ltd v David Jason Ross
• Re Horsley & Weight Ltd
• Chalcot Training Ltd v Matthew Anthony Ralph
• Charterbridge Corporation Ltd v Lloyds Bank Ltd
• Re Halt Garage (1964) Ltd
• Manolete Partners Plc v Paul Anthony Rutter
• Satyam Enterprises Ltd v John Vincent Burton
• Varty v British South Africa Company

APPLIED in

• Cairns v MacDiarmid
• Progress Property Company Ltd v Moore and another

DISTINGUISHED in

• Jacgilden (Weston Hall) Ltd v Castle

REPORTED OPINION OF in

• [1964] 1 All ER 275
• 44 TC 373
• [1964] 1 WLR 479

This document cites

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• Griffiths v J. P. Harrison (Watford) Ltd
• British Commonwealth International Newsfilm Agency Ltd v Mahany
• Sharkey (Inspector of Taxes) v Wernher
• Riches v Westminster Bank
• Commissioners of Inland Revenue v Duke of Westminster



See all quotations

• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher
• Lomax v Peter Dixon & Son Ltd
• Petrotim Securities Ltd v Ayres
• Riches v Westminster Bank
• Re Lee, Behrens & Company Ltd
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Julius Bendit, Ltd v Commissioners of Inland Revenue
• Finance Act 1953
• Income Tax Act 1952
• Finance Act 1958