Southern Railway of Peru v Owen

Core Citations

RESUELVE RECURSO

• Southern Railway of Peru v Owen

AFFIRMS

• Southern Railway of Peru v Owen

DISTINGUISHED in

• Commissioner of Income Tax v Savundranayagam
• Willingale v International Commercial Bank Ltd

REFERRED in

• Mercantile Mutual Insurance (Workers' Compensation) Ltd v Federal Commissioner of Taxation
• Shop Direct Group and Others v Revenue and Customs Commissioners
• Ampat Tin Dredging Ltd v Director General of Inland Revenue

[See more]

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same

CONSIDERED in

• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Herbert Smith (A Firm) v Honour (Inspector of Taxes)
• Willingale v International Commercial Bank Ltd

REPORTED OPINION OF in

• 36 TC 602

AFFIRMED in

• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

This document cites

• Absalom v Talbot
• De Be‚che v South American Stores (Gath & Chaves) Ltd, and the Chilian Stores (Gath and Chaves) Ltd
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd



See all quotations

• James Spencer & Company v Commissioners of Inland Revenue
• Southern Railway of Peru v Owen
• Isaac Holden & Sons, Ltd v The Commissioners of Inland Revenue
• Ryan (HM Inspector of Taxes v Asia Mill, Ltd
• Sun Insurance Office v Clark
• Vallambrosa Rubber Company Ltd v Farmer
• Income Tax Act 1952
• Income Tax Act 1918
• Companies Act 1948