Stephen Court Ltd v Browne

Core Citations

CONSIDERS

• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Atherton v British Insulated and Helsby Cables Ltd

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• Eastmans Ltd v Shaw (Inspector of Taxes)

CITES

• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Atherton v British Insulated and Helsby Cables Ltd

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• Eastmans, Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Sun Life Assurance Society v Davidson
• Capital and National Trust v Golder
• Hoechst Finance Ltd v Gumbrell

REPORTED OPINION OF in

• [1994-1997] V ITR 680
• [1978-1987] III ITR 95
• 1983 WJSC-HC 3579

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• [1983] 6 JIC 0701
• [1984] ILRM 231

REFERRED in

• Hibernian Insurance Ltd v Inspector of Taxes

APPROVED in

• Hibernian Insurance Ltd v Inspector of Taxes

This document cites

• Eastmans, Ltd v Commissioners of Inland Revenue
• Atherton v British Insulated and Helsby Cables Ltd
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Capital and National Trust v Golder



See all quotations

• Sun Life Assurance Society v Davidson
• Eastmans Ltd v Shaw (Inspector of Taxes)
• Hoechst Finance Ltd v Gumbrell
• Atherton v British Insulated and Helsby Cables Ltd
• Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd
• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Income Tax Act, 1967