S. Berendsen, Ltd v Commissioners of Inland Revenue

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S. Berendsen, Ltd v Commissioners of Inland Revenue

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Core Citations

RESUELVE RECURSO

S. Berendsen, Ltd v Commissioners of Inland Revenue

DISTINGUISHES

Commissioners of Inland Revenue v Silverts Ltd

REVERSES

S. Berendsen, Ltd v Commissioners of Inland Revenue

REFERS TO

Ex parte Lewis

APPLIES

British American Tobacco Company Ltd v Commissioners of Inland Revenue ; Clark (F. A.) & Son Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

37 TC 517

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