Townsend (HM Inspector of Taxes) v Electrical Yarns, Ltd

Core Citations

CONSIDERS

• Income Tax Act 1945 - Articles : S-55
• Income Tax Act 1945
• Finance Act 1926

APPLIES

• Whitney v Commissioners of Inland Revenue
• Penang and General Investment Trust v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 33 TC 166
• [1952] WN 154
• 1 TLR 728

[See more]

• [1952] 1 All ER 918

CONSIDERED in

• Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd

This document cites

• Whitney v Commissioners of Inland Revenue
• Penang and General Investment Trust v Commissioners of Inland Revenue
• Income Tax Act 1918
• Finance Act 1922
• Finance Act 1926



See all quotations

• Income Tax Act 1945