Simpson v Grange Trust Ltd

Core Citations

CONSIDERS

• Liverpool and London and Globe Insurance Company v Bennett

REFERS TO

• Liverpool and London and Globe Insurance Company v Bennett
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

RESUELVE RECURSO

• Simpson v Grange Trust Ltd

CONSIDERS

• Income Tax Act 1918 - Articles : S-33
• Finance Act 1915 - Articles : S-14
• Finance Act 1926 - Articles : S-29

REPORTED OPINION OF in

• [1935] UKHL J0315-2
• 51 TLR 320
• 19 TC 231

[See more]

• [1935] AC 422

FOLLOWED in

• Berry (L. G.) Investments Ltd v Attwooll

REFERRED in

• John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
• Casey v Monteagle Estate Company
• Sun Life Assurance Society v Davidson

[See more]

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

CITED in

• Chetwode (Lord) v Commissioners of Inland Revenue
• Jones v Shell Petroleum Company Ltd

CONSIDERED in

• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

This document cites

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Rosyth Building and Estates Company v Inland Revenue
• Liverpool and London and Globe Insurance Company v Bennett
• Liverpool and London and Globe Insurance Company v Bennett
• Income Tax Act 1918



See all quotations

• Finance Act 1915
• Finance Act 1926