Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC

Core Citations

RESUELVE RECURSO

• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC

CITES

• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• Bradbury v English Sewing Cotton Company Ltd
• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson

[See more]

• Goerz & Company v Bell
• American Thread Company v Joyce (Surveyor of Taxes)
• Cooper (Surveyor of Taxes) v Cadwalader
• Clifford v Commissioners of Inland Revenue
• Congreve v Commissioners of Inland Revenue
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Todd v Egyptian Delta Land and Investment Company
• Commissioners of Inland Revenue v Lysaght
• Attorney General v Alexander

APPLIES

• De Beers Consolidated Mines v Howe

CITED in

• R v Dimsey; R v Allen
• Smallwood and another v HM Revenue and Customs

REFERRED in

• Davies v British Geon Ltd

REPORTED OPINION OF in

• [1951] WN 448
• 34 TC 207
• 1 TLR 651

[See more]

• [1952] 1 All ER 646
• [1953] 2 WLR 615
• [1953] AC 482

This document cites

• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Todd v Egyptian Delta Land and Investment Company
• Commissioners of Inland Revenue v Lysaght
• American Thread Company v Joyce (Surveyor of Taxes)
• Bradbury v English Sewing Cotton Company Ltd



See all quotations

• San Paulo (Brazilian) Railway Company, Ltd v Carter
• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson
• Goerz & Company v Bell
• Clifford v Commissioners of Inland Revenue
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• The Proprietors of the Stockton and Darlington Railway, - Plaintiffs in Error; Charles Barrett, - Defendant in Error
• Attorney General v Alexander
• Cooper (Surveyor of Taxes) v Cadwalader
• SAN PAULO (BRAZILIAN) RAILWAY COMPANY, Ltd v CARTER (Surveyor of Taxes)
• De Beers Consolidated Mines v Howe
• Congreve v Commissioners of Inland Revenue
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• De Beers Consolidated Mines v Howe
• Finance Act 1946
• Finance Act 1947
• Finance Act 1942
• Income Tax Act 1918
• Finance Act 1936
• Companies (Consolidation) Act 1908
• Finance Act 1937
• Companies Act 1948
• DOUBLE TAXATION RELIEF (TAXES ON INCOME) (SOUTH AFRICA) ORDER, 1947.