Willingale v International Commercial Bank Ltd

Core Citations

CONSIDERS

• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue
• Harrison (Inspector of Taxes) v John Cronk & Sons Ltd
• Sun Insurance Office v Clark

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• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• BSC Footwear Ltd v Ridgway
• Duple Motor Bodies Ltd v Commissioners of Inland Revenue

REFERS TO

• BSC Footwear Ltd v Ridgway
• Inland Revenue v Thomas Nelson & Sons

RESUELVE RECURSO

• Willingale v International Commercial Bank Ltd

CITES

• Bennett v Ogston (HM Inspector of Taxes)

CONSIDERS

• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Southern Railway of Peru v Owen
• Income and Corporation Taxes Act 1970 - Articles : S-108

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• Income and Corporation Taxes Act 1970 - Articles : S-109
• Income and Corporation Taxes Act 1970 - Articles : S-129
• Income and Corporation Taxes Act 1970 - Articles : S-238
• Income Tax Act 1952 - Articles : S-122

REPORTED OPINION OF in

• [1978] UKHL J0202-1
• 52 TC 242
• [1978] 1 All ER 754

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• [1978] 2 WLR 452
• [1978] AC 834

CONSIDERED in

• Pike v Revenue and Customs Commissioners
• Lahoud v Lahoud
• Eden Productions Pty Ltd v Southern Star Group Ltd (No. 2)

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• Willingale v International Commercial Bank Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Lloyds & Scottish Finance Ltd v Cyril Lord Carpets Sales Ltd and Others
• Nicholas Pike v The Commissioners for HM Revenue and Customs

REFERRED in

• Broken Hill Pty Company Ltd v Commissioner of Taxation
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Yuill v Wilson

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• K D Morris & Sons Pty Ltd (in Liquidation) v Bank of Queensland Ltd
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd

This document cites

• Duple Motor Bodies Ltd v Commissioners of Inland Revenue
• BSC Footwear Ltd v Ridgway
• BSC Footwear Ltd v Ridgway
• Southern Railway of Peru Ltd v Owen (Inspector of Taxes)
• Gardner, Mountain & D'Ambrumenil Ltd v Commissioners of Inland Revenue



See all quotations

• Sun Insurance Office v Clark
• Harrison (Inspector of Taxes) v John Cronk & Sons Ltd
• Southern Railway of Peru v Owen
• Inland Revenue v Thomas Nelson & Sons
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• Bennett v Ogston (HM Inspector of Taxes)
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970