Southern (HM Inspector of Taxes) v Borax Consolidated, Ltd

Core Citations

DISTINGUISHES

• Commissioners of Inland Revenue v Scottish Central Electric Power Company

REPORTED OPINION OF in

• 23 TC 597

CITED in

• TC02965: Peter Vaines

APPLIED in

• Markets South West (Holdings) Ltd v HM Revenue and Customs

This document cites

• Atherton v British Insulated and Helsby Cables Ltd
• Southern (Inspector of Taxes) v Borax Consolidated Ltd
• Commissioners of Inland Revenue v Scottish Central Electric Power Company
• Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate
• Income Tax Act 1918