Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 15 TC 266

CONSIDERED in

• Meckin v Inspector of Taxes (Pairceir)
• Twomey (Inspector of Taxes) v Hennessy
• Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd

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• Mitchell and Edon v Ross
• Elliott (Inspector of Taxes) v Burn

This document cites

• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Mersey Docks and Harbour Board v Lucas
• Coman Surveyor of Taxes) v Governors of Rotunda Hospital, Dublin
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd



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• Kirby v Hunslet Union Assessment Committee
• Wylie v Inland Revenue
• Rosyth Building and Estates Company v Inland Revenue
• Back v Daniels
• Hill v Gregory
• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company
• Smith v Lion Brewery Company
• North British Railway Company Company v Greig
• Usher's Wiltshire Brewery v Bruce
• Rossdale v Fryer
• Commissioners of Inland Revenue v Korean Syndicate
• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Carlisle and Silloth Golf Club v Smith
• Liverpool and London and Globe Insurance Company v Bennett
• Carlisle and Silloth Golf Club v Smith
• Liverpool and London and Globe Insurance Company v Bennett
• Income Tax Act 1918
• Valuation (Metropolis) Act 1869
• Companies Act 1862
• Finance Act 1915