Whimster & Company v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Whimster & Company v Commissioners of Inland Revenue

AFFIRMS

• Whimster & Company v Commissioners of Inland Revenue

REFERRED in

• Brown (HM Inspector of Taxes) v Burnley Football and Athletic Company Ltd
• Thomson Hill Ltd v Comptroller of Income Tax (Singapore)
• Commissioners of Inland Revenue v COCK RUSSELL and Company, Ltd

[See more]

• Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Company Ltd and Another
• Attorney General v Sim Lim Investments Ltd
• Pearce v Woodall Duckham Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Thomson Hill Ltd v Comptroller of Income Tax
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Ben-Odeco Ltd v Powlson
• Varty v British South Africa Company
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)

CONSIDERED in

• Cronin (Inspector of Taxes)v Cork & County Properties Ltd
• Patrick (Inspector of Taxes) v Broadstone Mills Ltd
• BSC Footwear Ltd v Ridgway

[See more]

• David Antony Rolfe and Another v Wimpey Waste Management Ltd
• Cronin(Inspectoroftaxes)Vcork and County Property Company Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• Asia Mill Ltd v Ryan (Inspector of Taxes)
• BSC Footwear Ltd v Ridgway

CITED in

• Commissioners of Inland Revenue v Cock, Russell and Company, Ltd
• B.P. Australia Ltd v Federal Commissioner of Taxation
• Cenlon Finance Company Ltd v Ellwood

[See more]

• Dare v Income Tax Commissioners
• Peter Francis Kerr-Jarrett and Richmond William Noble v The Commissioner of Income Tax

APPLIED in

• Minister of National Revenue v Anaconda American Brass Ltd

REPORTED OPINION OF in

• 12 TC 813
• [1926] SC 20

This document cites

• Collins & Sons v Inland Revenue
• Whimster & Company v Commissioners of Inland Revenue
• Smith & Son v Moore
• Gittus v Commissioners of Inland Revenue
• Hall & Company v Commissioners of Inland Revenue



See all quotations

• Smith & Son v Inland Revenue
• Gresham Life Assurance Society v Styles
• Sun Insurance Office v Clark
• Finance Act 1922
• Finance (No. 2) Act 1915