Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
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Core Citations
CONSIDERS
- The Commissioners of Inland Revenue v Newcastle Breweries, Ltd
- H. Ford & Company, Ltd v The Commissioners of Inland Revenue
- Absalom v Talbot (HM Inspector of Taxes)
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REFERS TO
- Peter Merchant, Ltd v Stedeford (HM Inspector of Taxes)
- Absalom v Talbot
- Whimster & Company v Commissioners of Inland Revenue
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APPLIES
AFFIRMS
CONSIDERS
- Income Tax Act 1918 - Articles : SCH-1
REPORTED OPINION OF in
REFERRED in
- Commissioner of Inland Revenue (New Zealand) v Mitsubishi Motors Ltd
- Willingale v International Commercial Bank Ltd
- Axa Insurance Ltd v Akther and Darby Solicitors and Others
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CITED in
- Guiana Industrial and Commercial Investments Ltd v Inland Revenue Commissioner
- Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
DISTINGUISHED in
- Commissioner of Income Tax v Savundranayagam
- Mercantile Mutual Insurance (Workers' Compensation) Ltd v Federal Commissioner of Taxation
- Willingale v International Commercial Bank Ltd
APPLIED in
CONSIDERED in
- Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation
- Johnston (Inspector of Taxes) v Britannia Airways Ltd
- Herbert Smith (A Firm) v Honour (Inspector of Taxes)
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FOLLOWED in
