Southern (S.) (Inspector of Taxes) v A. B. Ltd

Core Citations

CONSIDERS

• Income Tax Act 1918 - Articles : SCH-1
• Income Tax Act 1918

CITES

• Mann v Nash (Inspector of Taxes)
• Lindsay v Inland Revenue
• Hayes v Duggan

REPORTED OPINION OF in

• 49 TLR 222
• [1933] 1 KB 713

REFERRED in

• Commissioner of Taxation v La Rosa
• Commissioners of Inland Revenue v Aken

FOLLOWED in

• Re AB Ltd

CITED in

• Smith Barry v Cordy