Unicomer (St. Vincent) Ltd v Appeal Commissioners

Core Citations

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005 - Articles : S-25

CONSIDERS

• Commissioners of Inland Revenue v Duke of Westminster
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Argosy Company Ltd in Voluntary Liquidation v Commissioner of Inland Revenue

[See more]

• Newton v Commissioner of Taxation of Australia
• BSC Footwear Ltd v Ridgway
• R v Secretary of State for the Environment, ex parte Nottinghamshire County Council

This document cites

• Stubart Investments Ltd. v. Minister of National Revenue, (1984) 53 N.R. 241 (SCC)
• BSC Footwear Ltd v Ridgway
• Commissioners of Inland Revenue v Duke of Westminster
• R v Secretary of State for the Environment, ex parte Nottinghamshire County Council
• Cape Brandy Syndicate v Commissioners of Inland Revenue



See all quotations

• Newton v Commissioner of Taxation of Australia
• Argosy Company Ltd in Voluntary Liquidation v Commissioner of Inland Revenue
• Income Tax (Trading and Other Income) Act 2005
• Civil Procedure Rules 1998