Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Sharkey (Inspector of Taxes) v Wernher
• Edwards (Inspector of Taxes) v Bairstow
• Cunliffe v Goodman

CONSIDERS

• Rent Act 1965
• Finance Act 1965 - Articles : S-53
• Finance Act 1965 - Articles : S-77

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• Finance Act 1965

RESUELVE RECURSO

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue

REPORTED OPINION OF in

• TC Leaflet No 2779
• [1980] UKHL J0619-1
• TC Leaflet No 2779

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• [1980] 2 All ER 798
• TC Leaflet No 2779
• [1980] 1 WLR 1196
• 53 TC 461

REFERRED in

• Syarikat Kim Yon Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Mpcsb v Dgir
• Perak Construction Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2001) MSTC 3, 866;

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• Natasri Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Comptroller of Income Tax, The; Mount Elizabeth (Pte) Ltd
• Director-General of Inland Revenue v Hypergrowth Sdn Bhd
• Teras Gading Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

FOLLOWED in

• Bukit Yew Sdn Bhd v Director-General of Inland Revenue
• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

CITED in

• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another

CONSIDERED in

• David McClean and Others v Andrew Thornhill QC
• D.R Holdings Ltd v Commissioner of Taxpayer Appeals (Income Tax)
• Maestre's Industries Ltd v Commissioner of General Sales Tax

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Sharkey (Inspector of Taxes) v Wernher
• Cunliffe v Goodman
• Finance Act 1965
• Rent Act 1965