Simpson (HM Inspector of Taxes) v The Executors of Bonner Maurice as Executor of Edward Kay

Core Citations

REPORTED OPINION OF in

• 14 TC 580

CONSIDERED in

• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue

This document cites

• Ottoman Bank v Jebara
• Ormond Investment Company v Betts
• Whelan (Inspector of Taxes) v Henning
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• Re National Bank of Wales Ltd



See all quotations

• Ormond Investment Company v Betts
• Leigh v Commissioners of Inland Revenue
• Simpson v Executors of Bonner Maurice as executor of Edward Kay
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)
• Hugh Stevenson & Sons v Aktiengesellschaft für Cartonagen-Industrie
• Income Tax Act 1918