Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)

CONSIDERS

• Income Tax Act 1918

REVERSES

• Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)

CITES

• Birmingham Corporation v Barnes

REPORTED OPINION OF in

• 22 TC 547
• 55 TLR 545
• [1939] 2 All ER 94

[See more]

• [1939] 2 KB 440

REFERRED in

• Lupton v Cadogan Gardens Developments Ltd
• Stokes v Costain Property Investments Ltd

FOLLOWED in

• Macsaga Investment Company Ltd v Lupton

This document cites

• Eastmans, Ltd v Commissioners of Inland Revenue
• John Hall, Junior & Company v Rickman
• Heyhoe (HM Inspector of Taxes) v The Slough Theatre Company, Ltd
• Birmingham Corporation v Barnes
• Union Cold Storage Company Ltd v Simpson (Inspector of Taxes) ; Union Cold Storage Company Ltd v Ellerker (Inspector of Taxes)



See all quotations

• Birmingham Corporation v Barnes
• Income Tax Act 1918
• Finance Act 1920
• Customs and Inland Revenue Act 1878
• Finance Act 1907