The Commissioners of Inland Revenue v Newcastle Breweries, Ltd

Core Citations

REPORTED OPINION OF in

• 12 TC 927

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• Michael Eunan Deeny and Others v Gooda Walker Ltd and Others
• Gardner Mountain and D'Ambrumenil Ltd v Commissioners of Inland Revenue

[See more]

• Adhinath Singh Lutchumun (Appellants) Director General of the Mauritius Revenue Authority (Respondent) Director General of the Mauritius Revenue Authority (Appellant) Adhinath Singh Lutchumun (Respondents)
• R M. Owen (H. M. Inspector of Taxes) (Appellant, ) Southern Railway of Peru Ltd Appeal of Respondents (Respondents)
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Deeny v Gooda Walker Ltd (No. 2)
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Jacob International v O'Cleirigh

This document cites

• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Smith & Son v Moore
• Gleaner Company v Assessment Committee
• Gloucester Railway Carriage and Wagon Company v Commissioners of Inland Revenue



See all quotations

• Hall & Company v Commissioners of Inland Revenue
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• Martin v Commissioners of Inland Revenue. Martin v Lowry
• Indemnity Act 1920
• Finance Act 1918
• Defence of the Realm Consolidation Act 1914
• Army (Supply of Food, Forage, and Stores) Act 1914
• Army Act 1881
• Finance (No. 2) Act 1915