Wood and another v Holden (Inspector of Taxes)
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Core Citations
CONSIDERS
- Calcutta Jute Mills Company, Ltd v Nicholson
- Re Little Olympian Each Ways Ltd
- Cesena Sulphur Company, Ltd v Nicholson
REFERS TO
- New Zealand Forest Products Finance NV v Commissioner of Inland Revenue
- Untelrab Ltd and Others v McGregor
RESUELVE RECURSO
APPLIES
AFFIRMS
CITES
- De Beers Consolidated Mines v Howe
- Unit Construction Company Ltd v Bullock (Inspector of Taxes)
- R v Holden (Inspector of Taxes)
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CONSIDERS
- Edwards (Inspector of Taxes) v Bairstow
- Rhesa Shipping Company S.A. v Edmunds (Popi M)
- Taxation of Chargeable Gains Act 1992 - Articles : S-14
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DISTINGUISHES
CITED in
- Bywater Investments Ltd and Others v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation
- Hua Wang Bank Berhad v Commissioner of Taxation (No 2)
- Vava v Anglo American South Africa Ltd; Young v Anglo American South Africa Ltd [QBD]
REFERRED in
- Equity Trust (Singapore) Ltd v HM Revenue and Customs
- R (on the application of Haworth) v Revenue and Customs Commissioners
- Commissioners for HM Revenue and Customs v Development Securities Plc and Others
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CONSIDERED in
- Vava and Others v Anglo American South Africa Ltd
- Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
- Kristopher Loughlin (by his mother and litigation friend, Barbara Anne Kennedy, formerly known as Loughlin) v Kenneth Dal Singh and Others
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REPORTED OPINION OF in
