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Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd   flag  6

(1940) 23 Tax Cas 259; 109 LJKB 539
King's Bench
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs [2020] EWCA Civ 663; [2020] 1 WLR 4452 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2020 BAILII flag 6
Revenue and Customs v NCL Investments Ltd (CORPORATION TAX grant of share options to employees by an employee benefit trust) [2019] UKUT 111 United Kingdom Upper Tribunal United Kingdom 8 Apr 2019 BAILII flag 1
NCL Investments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Profits) [2017] UKFTT 495 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2017 BAILII flag 2
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR TR2008/5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Jeffcott Holdings Ltd v Swiss Partners [1997] SASC 6461 Supreme Court of South Australia Australia - South Australia 2 Dec 1997 AustLII flag

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