Royal Insurance Company Ltd v Stephen

Core Citations

CONSIDERS

• Income Tax Act 1918

REPORTED OPINION OF in

• 14 TC 22
• 44 TLR 630

CITED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Commissioner of Taxation v Messenger Press Proprietary Ltd
• Westminster Bank Ltd v Osler

[See more]

• Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)

REFERRED in

• Cross (Inspector of Taxes) v London and Provincial Trust Ltd
• Gold Coast Selection Trust Ltd v Humphrey

FOLLOWED in

• Agricultural Credit Corporation, Ltd v Vale

DISTINGUISHED in

• Varty v British South Africa Company

CONSIDERED in

• Guinness & Mahon Ltd v Browne

This document cites

• Commissioner of Taxes v Melbourne Trust
• Income Tax Act 1918
• Railways Act 1921