Varty v British South Africa Company

Core Citations

CONSIDERS

• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Gold Coast Selection Trust Ltd v Humphrey

REFERS TO

• Whimster & Company v Commissioners of Inland Revenue
• Ridge Securities Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Varty v British South Africa Company

DISTINGUISHES

• Royal Insurance Company Ltd v Stephen
• Westminster Bank Ltd v Osler

CONSIDERS

• Income Tax Act 1952 - Articles : S-122
• Railways Act 1921
• Finance Act 1957

REPORTED OPINION OF in

• [1965] UKHL J0513-1
• 42 TC 406
• [1965] 3 WLR 47

[See more]

• [1964] 2 All ER 975
• [1966] AC 381

CITED in

• Commissioners of Inland Revenue v Eurocopy Plc

REFERRED in

• Vandervell v Commissioners of Inland Revenue

This document cites

• Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)
• Westminster Bank Ltd v Osler
• Varty v British South Africa Company
• Petrotim Securities Ltd v Ayres
• Sharkey (Inspector of Taxes) v Wernher



See all quotations

• Ammonia Soda Company v Chamberlain
• Smith & Son v Moore
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Gold Coast Selection Trust Ltd v Humphrey
• Davies v Shell Company of China Ltd
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Gold Coast Selection Trust, Ltd v Humphrey (HM Inspector of Taxes)
• British South Africa Company v Commissioner of Income Tax
• Royal Insurance Company Ltd v Stephen
• Whimster & Company v Commissioners of Inland Revenue
• Re Harmony and Montague Tin and Copper Mining Company. Spargo's Case
• Income Tax Act 1952
• Finance Act 1957
• Railways Act 1921