Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

JurisdictionEngland & Wales
Date1941
Year1941
CourtCourt of Appeal
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17 cases
  • Snell v Rosser, Thomas & Company Ltd
    • United Kingdom
    • Chancery Division
    • Invalid date
  • Clarke v British Telecom Pension Scheme Trustees
    • United Kingdom
    • Chancery Division
    • 14 October 1998
    ... ... 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 ... ...
  • Varty v British South Africa Company
    • United Kingdom
    • Court of Appeal
    • 17 June 1964
    ...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......
  • Imperial Oil Ltd. v. Canada; Inco Ltd. v. Canada, 2006 SCC 46
    • Canada
    • Supreme Court (Canada)
    • 20 October 2006
    ...[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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