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

The Law Reports Tax Cases Cited authorities 8 Cited in 24 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Judgment Date07 December 1939
Date07 December 1939
CourtCourt of Appeal
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21 cases
  • Cannon Industries Ltd v Edwards
    • United Kingdom
    • Chancery Division
    • December 2, 1965
  • Sharkey (Inspector of Taxes) v Wernher
    • United Kingdom
    • House of Lords
    • November 7, 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
    • January 26, 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
    • October 16, 1953
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