Varty v British South Africa Company

Core Citations

CONSIDERS

• Morris v Kanssen, sub nom Kanssen v Rialto (West End) Ltd
• Imperial Tobacco Company (of Great Britain and Ireland)Ltd v Kelly (HM Inspector of Taxes)
• Gold Coast Selection Trust, Ltd v Humphrey (HM Inspector of Taxes)

[See more]

• Ammonia Soda Company v Chamberlain
• Sharkey (Inspector of Taxes) v Wernher

REFERS TO

• Davies v Shell Company of China Ltd
• Sharkey (Inspector of Taxes) v Wernher
• Petrotim Securities Ltd v Ayres

[See more]

• Smith & Son v Moore
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)
• Ammonia Soda Company v Chamberlain

APPLIES

• Westminster Bank Ltd v Osler

CONSIDERS

• Income Tax Act 1952 - Articles : S-122

REFERRED in

• Walker v Cater Securities Ltd
• Bath and West Counties Property Trust Ltd v Thomas
• Spiro v Glencrown Properties Ltd and Another

APPEAL RESOLVED in

• Varty v British South Africa Company

REPORTED OPINION OF in

• [1964] 3 WLR 698
• [1965] CH 508

CONSIDERED in

• Savvy Vineyards 3784 Ltd v Arck Ltd
• Vandervell v Commissioners of Inland Revenue
• Boots the Chemist Ltd (Plaintiffs) The Boots Company Plc v Amdahl (UK) Ltd

FOLLOWED in

• Alrich Development Pte Ltd v Rafiq Jumabhoy (No 2)

This document cites

• Sharkey (Inspector of Taxes) v Wernher
• Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)
• Westminster Bank Ltd v Osler
• Morris v Kanssen, sub nom Kanssen v Rialto (West End) Ltd
• Sharkey (Inspector of Taxes) v Wernher



See all quotations

• Ammonia Soda Company v Chamberlain
• Smith & Son v Moore
• Ammonia Soda Company v Chamberlain
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Petrotim Securities Ltd v Ayres
• Davies v Shell Company of China Ltd
• Gold Coast Selection Trust, Ltd v Humphrey (HM Inspector of Taxes)
• Imperial Tobacco Company (of Great Britain and Ireland)Ltd v Kelly (HM Inspector of Taxes)