Unit Construction Company Ltd v Bullock (Inspector of Taxes)

Core Citations

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RESUELVE RECURSO

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

ACLARA

• De Beers Consolidated Mines v Howe
• Todd v Egyptian Delta Land and Investment Company
• American Thread Company v Joyce (Surveyor of Taxes)

APPLIES

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

DISTINGUISHES

• Meyer v Scottish Co-operative Wholesale Society
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)

CONSIDERS

• Finance Act 1953 - Articles : S-20
• Companies Act 1948 - Articles : S-213

CONSIDERED in

• Cooke v Blacklaws
• Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation

APPLIED in

• Re Little Olympian Each Ways Ltd

REFERRED in

• Montague L. Meyer, Ltd v Naylor (HM Inspector of Taxes)
• Davies v Davies Jenkins & Company Ltd

REPORTED OPINION OF in

• [1958] 3 All ER 186
• [1959] 2 WLR 437
• [1959] CH 315

FOLLOWED in

• Lorrain Esme Osman v Elders Finance Asia Ltd

DISTINGUISHED in

• Wood and another v Holden (Inspector of Taxes)

APPEAL RESOLVED in

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

CITED in

• HM Revenue and Customs v Smallwood and Another

This document cites

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• Todd v Egyptian Delta Land and Investment Company
• Meyer v Scottish Co-operative Wholesale Society
• American Thread Company v Joyce (Surveyor of Taxes)
• Daimler Company v Continental Tyre and Rubber Company (Great Britain)
• De Beers Consolidated Mines v Howe



See all quotations

• Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
• Finance Act 1953
• Companies Act 1948