Todd v Egyptian Delta Land and Investment Company

Core Citations

---

CONSIDERS

• De Beers Consolidated Mines v Howe
• JOHN HOOD & COMPANY, Ltd, v W.E. MAGEE (Surveyor of Taxes)
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)

[See more]

• Mitchell v Egyptian Hotels
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)

REFERS TO

• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• The Keynsham Blue Lias Lime Company Ltd v Baker
• London Bank of Mexico and South America v Apthorpe

[See more]

• Cooper (Surveyor of Taxes) v Cadwalader
• Attorney General v Alexander
• Mitchell v Egyptian Hotels
• Reid v Commissioners of Inland Revenue
• Bradbury v English Sewing Cotton Company Ltd
• Wingate & Company v Inland Revenue
• Goerz & Company v Bell
• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson
• American Thread Company v Joyce (Surveyor of Taxes)
• Taylor v The Crowland Gas and Coke Company
• Imperial Continental Gas Association v Nicholson
• San Paulo (Brazilian) Railway Company, Ltd v Carter

FOLLOWS

• De Beers Consolidated Mines v Howe

RESUELVE RECURSO

• Todd v Egyptian Delta Land and Investment Company

DISTINGUISHES

• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)

CONSIDERS

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

[See more]

• Companies (Consolidation) Act 1908
• Finance (No. 2) Act 1915 - Articles : S-39

REPORTED OPINION OF in

• [1928] UKHL J0723-1
• 14 TC 119
• 44 TLR 747

[See more]

• [1929] AC 1

CITED in

• Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
• Waterloo Pastoral Company Ltd v Federal Commissioner of Taxation
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC

[See more]

• Tipping v Jeancard

CONSIDERED in

• North Australian Pastoral Company Ltd v Federal Commissioner of Taxation
• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• Rumasa S.A. and Williams & Humbert Ltd v W. & H. Trademarks (Jersey) Ltd and Six Others (Viscount Intervening)

REFERRED in

• Latchin (t/a Dinkha Latchin Associates) v General Mediterranean Holdings SA [QBD (Comm)]
• Kuenigl v Donnersmarck
• MY v Comptroller-General of Inland Revenue

[See more]

• MY v Comptroller General of Inland Revenue (1950-1985) MSTC 127;

CLARIFIED in

• Unit Construction Company Ltd v Bullock (Inspector of Taxes)

This document cites

---

• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• American Thread Company v Joyce (Surveyor of Taxes)
• Bradbury v English Sewing Cotton Company Ltd
• San Paulo (Brazilian) Railway Company, Ltd v Carter
• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson



See all quotations

• Reid v Commissioners of Inland Revenue
• COOPER (Surveyor of Taxes) v CADWALADER
• Goerz & Company v Bell
• Mitchell v Egyptian Hotels
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• London Bank of Mexico and South America v Apthorpe
• London Bank of Mexico and South America v Apthorpe
• Taylor v The Crowland Gas and Coke Company
• JOHN HOOD & COMPANY, Ltd, v W.E. MAGEE (Surveyor of Taxes)
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• The Keynsham Blue Lias Lime Company Ltd v Baker
• Attorney General v Alexander
• Cooper (Surveyor of Taxes) v Cadwalader
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• SAN PAULO (BRAZILIAN) RAILWAY COMPANY, Ltd v CARTER (Surveyor of Taxes)
• De Beers Consolidated Mines v Howe
• Mitchell v Egyptian Hotels
• De Beers Consolidated Mines v Howe
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• THE EGYPTIAN HOTELS, Ltd, v MITCHELL (Surveyor of Taxes)
• American Thread Company v Joyce
• Todd v Egyptian Delta Land and Investment Company
• Bradbury v English Sewing Cotton Company Ltd
• Imperial Continental Gas Association v Nicholson
• Wingate & Company v Inland Revenue
• Income Tax Act 1918
• King Edward VI Grammar School, Birmingham: extending the provisions of Acts of 1831 [c. 17] ( enabling erection of accommodation, extension of charitable objects and other provisions) and 1837 [c. 41] (amending the 1831 Act) Act 1842
• County Courts (England) Act 1846
• Finance (No. 2) Act 1915