Unit Construction Company Ltd v Bullock (Inspector of Taxes)

Core Citations

---

CONSIDERS

• Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
• De Beers Consolidated Mines v Howe
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)

[See more]

• Todd (HM Inspector of Taxes) v The Egyptian Delta Land and Investment Company, Ltd
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Union Corporation, Ltd v Commissioners of Inland Revenue
• DE BEERS CONSOLIDATED MINES, Ltd v HOWE (Surveyor of Taxes)

REFERS TO

• Gramophone & Typewriter Company Ltd v Stanley
• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson
• Bradbury v English Sewing Cotton Company Ltd

[See more]

• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• Automatic Self-Cleansing Filter Syndicate Company Ltd v Cuninghame
• Re Adams and Another v Beall
• San Paulo (Brazilian) Railway Company, Ltd v Carter

RESUELVE RECURSO

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

ACLARA

• American Thread Company v Joyce (Surveyor of Taxes)
• De Beers Consolidated Mines v Howe

APPLIES

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

CONSIDERS

• Todd v Egyptian Delta Land and Investment Company
• Finance Act 1953 - Articles : S-20
• Income Tax Act 1952 - Articles : S-468

REPORTED OPINION OF in

• [1959] UKHL J1130-3
• [1959] 3 All ER 831
• 38 TC 712

[See more]

• [1959] 3 WLR 1022
• [1960] AC 351

CITED in

• Bywater Investments Ltd and Others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation
• R v Dimsey; R v Allen
• Wood and another v Holden (Inspector of Taxes)

[See more]

• Wood and another v Holden (Inspector of Taxes)
• Smallwood and another v HM Revenue and Customs
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• Wood and another v Holden (Inspector of Taxes)
• Merchandise Transport Ltd v British Transport Commission

REFERRED in

• Latchin (t/a Dinkha Latchin Associates) v General Mediterranean Holdings SA [QBD (Comm)]
• Commissioners for HM Revenue and Customs v Development Securities Plc and Others
• Mr Flavio De Carvalho Pinto Viegas and 1, 516 others v Mr José Luis Cutrale

CONSIDERED in

• Advance Earthmovers Pty Ltd v Fubew Pty Ltd
• Vava and Others v Anglo American South Africa Ltd
• Davies v Davies Jenkins & Company Ltd

[See more]

• MM Fund v Excelsior Mining Corporation,

This document cites

---

• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Todd v Egyptian Delta Land and Investment Company
• American Thread Company v Joyce (Surveyor of Taxes)
• Bradbury v English Sewing Cotton Company Ltd
• San Paulo (Brazilian) Railway Company, Ltd v Carter



See all quotations

• Cesena Sulphur Company v Nicholson; Calcutta Jute Mills Company v Nicholson
• Automatic Self-Cleansing Filter Syndicate Company Ltd v Cuninghame
• Re Adams and Another v Beall
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• The New Zealand Shipping Company Ltd v C.H. Thew (Surveyor of Taxes)
• Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
• De Beers Consolidated Mines v Howe
• Union Corporation, Ltd v Commissioners of Inland Revenue
• DE BEERS CONSOLIDATED MINES, Ltd v HOWE (Surveyor of Taxes)
• Gramophone & Typewriter Company Ltd v Stanley
• De Beers Consolidated Mines v Howe
• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
• Todd (HM Inspector of Taxes) v The Egyptian Delta Land and Investment Company, Ltd
• Finance Act 1953
• Income Tax Act 1952