Russell v Town & County Bank

Core Citations

REPORTED OPINION OF in

• 2 TC 321
• 4 TLR 500
• 15 R HL 51

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• 13 APPCAS 418

CITED in

• Reed v Cattermole
• Egerton- Warburton v Deputy Federal Commissioner of Taxation
• HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd

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• PR v Income Tax Commissioner
• Mac Giollariogh v Irish Bloodstock Agency Ltd
• McKnight (Inspector of Taxes) v Sheppard

REFERRED in

• Hoare & Company Ltd v Collyer
• Sywell Aerodrome Ltd v Croft
• Lowther v Chatwin

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• Collyer (HM Inspector of Taxes) v Hoare and Company, Ltd
• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another
• Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd
• Collyer (Inspector of Taxes) v Hoare & Company Ltd
• Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd

DISTINGUISHED in

• McLaren v Mumford (Inspector of Taxes)

APPLIED in

• Stevens v Boustead & Company
• General Hydraulic Power Company v Hancock
• O'shea v Commissioner of Taxes (Victoria)

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• Stevens v Boustead & Company
• Minister of National Revenue v Anaconda American Brass Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

CONSIDERED in

• Commissioner of Taxation v Sun Alliance Investments Pty Ltd (in Liquidation)
• Moffatt v Webb
• Commissioner of Taxation v Sun Alliance Investments Pty Ltd (in Liquidation)

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• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another
• Glasgow Corporation v Johnstone
• Dolan v A.B. Company Ltd

This document cites

• Town and County Bank, Ltd, v Inland Revenue
• Income Tax Act 1842
• Taxes Management Act 1880