Briton Ferry Steel Company Ltd v Barry (Inspector of Taxes)

JurisdictionEngland & Wales
Judgment Date07 December 1939
Date07 December 1939
CourtCourt of Appeal
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20 cases
  • Sharkey (Inspector of Taxes) v Wernher
    • United Kingdom
    • House of Lords
    • 7 November 1955
    ...being, I think, largely influenced to that course by a previous decision of the Court of Appeal in Briton Ferry Steel Co. Ltd. v. Barry, 23 T.C. 414. The question at issue has therefore so far been resolved by saying that in principle the stud farm trading account must be credited only wit......
  • Falmer Jeans Ltd v Rodin (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 26 January 1990
    ...... Bank of England Ltd TAX (1903) 5 TC 1 Briton Ferry Steel Co Ltd v Barry (HMIT) TAX (1939) 23 TC 414 ... Corporation tax - Carry forward of losses - Company reconstructions without change of ownership - Taxpayer's ......
  • Bramford's Road Transport Ltd v Evans (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 16 October 1953
  • Maidment (Inspector of Taxes) v Kibby and Another
    • United Kingdom
    • Chancery Division
    • 18 June 1993
    ...... Briton Ferry Steel Co Ltd v Barry (HMIT) TAX (1939) 23 TC 414 . ... case some of the shoes sold retail by a parent company were manufactured by two subsidiaries and sold by them ......
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