Smith's Potato Estates, Ltd v Bolland (HM Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• 30 TC 267

CONSIDERED in

• Couch v Administrators of the estate of P S Caton
• Harrods (Buenos Aires) Ltd v Frederick John Taylor-Gooby (H. M. Inspector of Taxes) (Repondent)
• Robinson v Scott Bader Company Ltd

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• Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd

This document cites

• Mersey Docks and Harbour Board v Lucas
• Atherton v British Insulated and Helsby Cables Ltd
• Worsley Brewery Company Ltd v Commissioners of Inland Revenue
• B W Noble Ltd v Mitchell (Inspector of Taxes)
• Re G.B. OLLIVANT & Company, Ltd'S AGREEMENT, L.C.Ltd (in VOLUNTARY LIQUIDATION) v G.B. OLLIVANT & Company, Ltd



See all quotations

• Rushden Heel Company, Ltd v Keene (Inspector of Taxes), Rushden Heel Company, Ltd v Inland Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
• Smith v Lion Brewery Company
• Spofforth and Prince v Golder (HM Inspector of Taxes)
• L.C.Ltd v G. B. Ollivant, Ltd
• Usher's Wiltshire Brewery v Bruce
• Smith's Potato Estates Ltd v Bolland
• Strong & Company of Romsey v Woodifield
• Allen v Farquharson Brothers
• Finance Act 1940
• Income Tax Act 1918
• Finance Act 1941
• Finance (No. 2) Act 1939