Seaward Brothers v Varty

Core Citations

REPORTED OPINION OF in

• 40 TC 523

DISTINGUISHED in

• Watts v Hart
• Speck v Morton (HM Inspector of Taxes)

FOLLOWED in

• Comptroller of Income Tax, The; Mount Elizabeth (Pte) Ltd

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Jenkinson (HM Inspector of Taxes) v Freedland
• James Hobson & Sons, Ltd v Newall (HM Inspector of Taxes)
• Income Tax Act 1952