Smith's Potato Estates Ltd v Bolland (Inspector of Taxes).; Smith's Potato Crisps (1929) Ltd v Commissioners of Inland Revenue. (Consolidated Appeals)
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Core Citations
CONSIDERS
- Allen (HM Inspector of Taxes) v Farquharson Brothers and Company
- Smith v Lion Brewery Company
- Atherton v British Insulated and Helsby Cables Ltd
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CONSIDERS
- Finance (No. 2) Act 1939 - Articles : S-18
- Finance Act 1940
- Income Tax Act 1918 - Articles : SCH-D
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REPORTED OPINION OF in
