Crane Fruehauf Ltd v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1975 |
| Court | Court of Appeal (Civil Division) |
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7 cases
- Commissioners of Inland Revenue v Ufitec Group Ltd
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Swithland Investments Ltd and Another v Commissioners of Inland Revenue
...[1970] 1 WLR 429 Brotex Cellulose Fibres Ltd v IR CommrsELR [1933] 1 KB 158 Crane Fruehauf Ltd v IR CommrsUNKUNK [1974] 1 All ER 811; [1975] 1 All ER 429 (CA) IR Commrs v Kent Process Control Ltd TAX[1989] BTC 8003 IR Commrs v Ufitec Group LtdUNK [1977] 3 All ER 924 McGregor (HMIT) v Adcock......
- Cold Storage (M) Bhd v Pemungut Duti Setem
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Clifford Development Pte Ltd v Commissioner of Stamp Duties
...Holdings Ltd v Inland Revenue Comrs [1970] 1 WLR 429; [1970] 2 All ER 76 (folld) Crane Fruehauf Ltd v Inland Revenue Commissioners [1975] 1 All ER 429; [1975] STC 51 (refd) Fallon v Fellows [2001] STC 1409 (refd) South Africa Supply and Cold Storage Company, In re [1904] 2 Ch 268 (folld) Sw......
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1 books & journal articles
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Amalgamation transactions unpacked
...the owner-ship of two companies, often about equal in size, is combined to form one 11 Section 9C of the Act. 12 Crane Fruehof v IRC [1975] 1 All ER 429 (CA) at 437D, quoted in Juta’s Income Tax, 44–10, electronic version. 13 Meyerowitz on Income Tax 2005/2006 ed at para 15.18. 14 Re South ......