Southern (Inspector of Taxes) v Borax Consolidated Ltd
| Jurisdiction | England & Wales |
| Date | 1941 |
| Court | King's Bench Division |
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43 cases
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Casey v Royal Cinemas (Limerick) Ltd
...I. R. 616. (13) 18 Tax Cas. 457. (14) [1957] 1 All E. R. 196. (15) 1920 S. C. 758; 12 Tax Cas. 351. (16) [1946] 1 All E. R. 68. (17) [1941] 1 K. B. 111. (18) [1942] 1 All E. R. 362. (19) [1952] 1 All E. R. 360. (20) [1947] I. R. 145. (1) [1932] I. R. 125. (2) [1927] 1 K. B. 719. (3) 1915 S.......
- John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
- Broken Hill Theatres Pty Ltd v Federal Commissioner of Taxation
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Morgan v Tate & Lyle Ltd
...not dissimilar to Usher's case in respect of the indirect nature of the expenditure incurred is Southern v. Borax Consolidated, Limited [1941] 1 K.B. 111. The company in that case had acquired certain land in California of which a subsidiary company was put into possession for the purpose o......
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1 books & journal articles
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Tax Relief For Victims of Fraud
...of Inland Revenue v Appuhamy (1961) 41 ATC 317. (22) Companies Act 1985, s. 221. (23) See ref. 14 above, at 65. (24) (1940) 23 TC 597, [1941] 1 KB 111, [1940] 4 All ER 412. (25) (1966) 44 TC 43, [1967] 1 WLR 489, [1967] 2 All ER 143. (26) (1925) 10 TC 155, [1926] AC 205. (27) See Capital Al......