Snell v Rosser, Thomas & Company Ltd

Core Citations

APPLIES

• James Hobson & Sons, Ltd v Newall (HM Inspector of Taxes)
• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Californian Copper Syndicate v Harris

REPORTED OPINION OF in

• 44 TC 343
• [1968] 1 All ER 600
• [1968] 1 WLR 295

CITED in

• Federal Commissioner of Taxation v St Hubert's Island Pty Ltd

REFERRED in

• Liquidator, Paramount Ltd v Comptroller General of Inland Revenue (1950-1985) MSTC 325;

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Californian Copper Syndicate v Harris
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Glasgow Heritable Trust Ltd v Commissioners of Inland Revenue



See all quotations

• George Thompson & Company, Ltd v The Commissioners of Inland Revenue
• James Hobson & Sons, Ltd v Newall (HM Inspector of Taxes)
• Inland Revenue v Dean Property Company
• Income Tax Act 1952