Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
Jurisdiction | England & Wales |
Date | 1941 |
Year | 1941 |
Court | Court of Appeal |
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17 cases
- Snell v Rosser, Thomas & Company Ltd
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Clarke v British Telecom Pension Scheme Trustees
... ... Imperial Tobacco Co (of Great Britain and Ireland) Ltd v ... Telecom plc was established as a public company. On 1 April 1983 British Telecom plc established ... Co (of Great Britain and Ireland) Ltd v Kelly (HMIT)TAX (1943) 25 TC 292. Further, the ... ...
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Varty v British South Africa Company
...does not need, he has to bring into charge for tax the price realised, but only on sale, not otherwise. The Company relied on Imperial Tobacco Company v. Kelly (1943), 25 Tax Cases. 6 To which the Crown make this answer: the grocer was not a dealer in forward contracts. Nor was the ship own......
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Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46
...[1955] S.C.R. 745; Alberta Gas Trunk Line Co. v. Minister of National Revenue, [1972] S.C.R. 498; Imperial Tobacco Co. v. Kelly, [1943] 2 All E.R. 119; Bentley v. Pike (1981), 53 T.C. 590; Pattison (Inspector of Taxes) v. Marine Midland Ltd., [1984] 1 A.C. 362; Capcount Trading v. Evans (19......
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