Minister of National Revenue v Anaconda American Brass Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1955 |
| Date | 1955 |
| Year | 1955 |
| Court | Privy Council |
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49 cases
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Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
...to principle. Whimster & Co. v. The Inland Revenue [1926] S.C. 20; Minister of National Revenue v. Anaconda American Brass Ltd.ELR [1956] A.C. 85; Patrick v. Broadstone Mills Ltd.WLR [1954] 1 W.L.R. 158; B.S.C. Footwear v. RidgwayELR [1972] A.C. 544; Lowe & Others v. Inland Revenue Commissi......
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Herbert Smith (A Firm) v Honour (Inspector of Taxes)
...TC 69 Johnston (HMIT) v Britannia Airways Ltd TAXTAX[1994] BTC 298; 67 TC 99 Minister of National Revenue v Anaconda American Brass LtdELR[1956] AC 85 Odeon Associated Theatres Ltd v Jones (HMIT) WLRTAX[1971] 1 WLR 442; 48 TC 257 Owen (HMIT) v Southern Railway of Peru Ltd ELRTAX[1957] AC 33......
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R v Commissioners of Inland Revenue, ex parte S G Warburg & Company Ltd
...Federation of Self-Employed and Small Businesses Ltd ELR[1982] AC 617 Minister of National Revenue v Anaconda American Brass LtdELR[1956] AC 85 Odeon Associated Theatres Ltd v Jones (HMIT) WLR[1971] 1 WLR 442 Pearce (HMIT) v Woodall Duckham Ltd WLR[1978] 1 WLR 832 R v A-G, ex parte Imperial......
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HM Revenue and Customs v William Grant and Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd
...160; 66 TC 77 Inland Revenue Commissioners v Secan LtdTAX [2000] 74 TC 1 Minister of National Revenue v Anaconda American Brass LtdELRWLR [1956] AC 85; [1956] 2 WLR 31 Patrick v Broadstone Mills LtdWLRUNKTAX [1954] 1 WLR 158; [1954] 1 All ER 163; 35 TC 44 Russell v Town and Country Banks Lt......
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2 books & journal articles
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Law and Accounting
...and another for tax purposes can cause a signiicant diference in the inal net income igure. 27 MNR v Anaconda American Brass Ltd , [1956] 2 WLR 31 (PC on appeal from SCC) [ Anaconda ]. Chapter 17: Law and Accounting 373 4. Conformity of Accounting Methods A taxpayer’s income for a taxation ......
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Tax and the proceeds of crime: a new approach to tainted finance?
...RSC 1983 c 1 s 152(8).19. Income Tax Act (Canada) RSC 1983 c 1 s 9, s 12, s 18 and s 20. See also MNR v. AnacondaAmerican Brass Ltd (PC) 55 DTC 1220.20. For example, Department of Revenue of Montana v. Kurth Ranch (1994) 511 US 767.ReferencesAlldridge, P. and Mumford, A. (2002), “Taxation a......