Williams' Executors v Commissioners of Inland Revenue

Core Citations

CITES

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• Murphy v Thomas E. Gray & Company Ltd
• Mitchell v B. W. Noble Ltd

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• R v British Columbia Fir and Cedar Lumber Company Ltd
• Du Cros v Ryall (Inspector of Taxes)

RESUELVE RECURSO

• Williams' Executors v Commissioners of Inland Revenue

AFFIRMS

• Williams' Executors v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 26 TC 23
• [1943] 1 All ER 318
• 59 TLR 204

REFERRED in

• Crabb v Blue Star Line Ltd
• Keir & Cawder, Ltd v Commissioners of Inland Revenue

CITED in

• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others

FOLLOWED in

• London and Thames Haven Oil Wharves Ltd v Attwooll

This document cites

• B W Noble Ltd v Mitchell (Inspector of Taxes)
• Mitchell v B. W. Noble Ltd
• R v British Columbia Fir and Cedar Lumber Company Ltd
• Murphy v Thomas E. Gray & Company Ltd
• Williams' Executors v Commissioners of Inland Revenue



See all quotations

• Chibbett (HM Inspector of Taxes) v Joseph Robinson and Sons
• Du Cros v Ryall (Inspector of Taxes)
• Income Tax Act 1918
• Companies Act 1862
• Finance Act 1927