Ross & Coulter v Inland Revenue

Core Citations

CONSIDERS

• Inland Revenue v Dean Property Company
• Fendoch Investment Trust Company v Commissioners of Inland Revenue

RESUELVE RECURSO

• Ross & Coulter v Inland Revenue

CONSIDERS

• Finance Act 1943 - Articles : S-24
• Finance (No. 2) Act 1939 - Articles : S-12
• Finance Act 1940 - Articles : S-26

[See more]

• Finance Act 1943
• Income Tax Act 1918 - Articles : S-149

REPORTED OPINION OF in

• [1948] UKHL J0312-1
• 1948 SC HL 1

REFERRED in

• Holt, decd., Re. Holt v Commissioners of Inland Revenue

APPLIED in

• Glenrothes Development Corporation v Commissioners of Inland Revenue

This document cites

• Donald Campbell and Company, Ltd and Others v Pollak
• Fendoch Investment Trust Company v Commissioners of Inland Revenue
• Inland Revenue v Dean Property Company
• Ross & Coulter v Inland Revenue
• Finance Act 1940



See all quotations

• Income Tax Act 1918
• Finance Act 1941
• Finance (No. 2) Act 1939
• Finance Act 1943