Walker v Cater Securities Ltd

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-137

REFERS TO

• B.P. Australia Ltd v Federal Commissioner of Taxation
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Varty v British South Africa Company

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• Mitchell v B. W. Noble Ltd
• Commissioners of Inland Revenue v Fleming & Company (Machinery)
• Sabine v Lookers Ltd
• B W Noble Ltd v Mitchell (Inspector of Taxes)

REPORTED OPINION OF in

• 49 TC 625
• [1974] 3 All ER 63
• [1974] 1 WLR 1363

This document cites

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Odeon Associated Theatres Ltd v Jones
• Varty v British South Africa Company
• Inland Revenue v Carron Company



See all quotations

• Varty v British South Africa Company
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd
• Southern (Inspector of Taxes) v Borax Consolidated Ltd
• Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
• Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
• Mallett v Staveley Coal and Iron Company Ltd
• B W Noble Ltd v Mitchell (Inspector of Taxes)
• Mitchell v B. W. Noble Ltd
• United Steel Companies, Ltd v Cullington (HM Inspector of Taxes) (No. 1)
• Strong & Company of Romsey v Woodifield
• Sabine v Lookers Ltd
• Commissioners of Inland Revenue v Fleming & Company (Machinery)
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Income Tax Act 1952
• Taxes Management Act 1970
• Income Tax Management Act 1964