Tatem Steam Navigation Company Ltd v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 20 June 1941 |
| Date | 20 June 1941 |
| Court | Court of Appeal |
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10 cases
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Commissioners of Inland Revenue v Park Investments Ltd
...of the family or within the group had sold shares up to 25 per cent. at least so that the public had acquired them. But, having regard to the Tatem case, it was submitted by the Crown, I think rightly, that that argument was not open to them here, and therefore we have to decide this case o......
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Morrison Holdings Ltd v Commissioners of Inland Revenue
...Revenue v. Harton Coal Co. Ltd. 39 T.C. 174; [1960] Ch. 563; applied; Tatem Steam Navigation Co. Ltd. v. Commissioners of Inland Revenue 24 T.C. 57; [1941] 2 K.B. 194; explained. CASE Stated under the Income Tax Act 1952, ss. 247(1), 248(3) and 64, by the Commissioners for the Special Purpo......
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Commissioners of Inland Revenue v Harton Coal Company Ltd
...of the ordinary shares is in the hands of "the public". The case ofTatem Steam Navigation Co., Ltd. v. Commissioners of Inland Revenue, 24 T.C. 57 (which is of course binding upon us), indicates, in our view, that "the public" is to be construed as all persons other than those persons, or p......
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Commissioners of Inland Revenue v Park Investment Ltd
...Sons Ltd. v. Commissioners of Inland Revenue (1945) 29 T.C. 167 applied; Tatem Steam Navigation Co. Ltd. v. Commissioners of Inland Revenue24 T.C. 57; [1941] 2 K.B. 194; explained. CASE Stated under the Income Tax Act 1952, ss. 229(4) and 64, by the Commissioners for the Special Purposes of......
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