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"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?"   flag 

[2005] JlATaxTA 21
Smith, David M
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Finance Act 1965 s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Marshall v Green [1875] UKLawRpCP 74; (1875) 1 CPD 35 United Kingdom 6 Nov 1875 CommonLII flag 34
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 32
Kauri Timber Co v Commissioner of Taxes [1913] UKLawRpAC 28; [1913] AC 771 United Kingdom 10 Jul 1913 CommonLII flag 22
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 20
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Osborne v Steel Barrel Co Ltd [1942] 1 All ER 634; 24 Tax Cas 293 United Kingdom circa 1942 LexisNexis flag 18
John Smith & Son v Moore (1921) 12 Tax Cas 266 United Kingdom circa 1921 flag 15
Minister of National Revenue v Anaconda American Brass Ltd [1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84 United Kingdom circa 1956 LexisNexis / Westlaw flag 14
Commissioners of Inland Revenue v Cock Russell & Co Ltd [1949] 2 All ER 889; (1949) 29 Tax Cas 387 United Kingdom circa 1949 LexisNexis flag 14
Craddock v Zevo Finance Co Ltd (1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385 United Kingdom circa 1946 LexisNexis flag 14
Golden Horse Shoe (New) Ltd v Thurgood 18 Tax Cas 280 United Kingdom circa 1971 flag 11
Decker v Commissioner 32 Tax Cas 326 United Kingdom circa 1971 flag 9
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes) (1954) 35 Tax Cas 459 United Kingdom circa 1954 flag 8
Sun Newspapers Ltd v FCT,40 Hallstroms Pty Ltd v FCT ,41 Broken [1960] 3 All ER 359; (1960) 39 Tax Cas 194 United Kingdom circa 1960 LexisNexis flag 7
Patrick v Broadstone Mills Ltd (1953) 35 Tax Cas 44 United Kingdom circa 1953 flag 7
Commissioners of Inland Revenue v Broomhouse Brick Co, Ltd 34 Tax Cas 1 United Kingdom circa 1971 flag 6
Edward Collins & Sons, Ltd v Commissioners of Inland Revenue 12 Tax Cas 773 United Kingdom circa 1971 flag 6
Commissioners of Inland Revenue v Huntly & Palmers Ltd (1928) 12 Tax Cas 1209 United Kingdom circa 1928 flag 5
Brigg Neumann and Co v Commissioners of Inland Revenue (1928) 12 Tax Cas 1191 United Kingdom circa 1928 flag 5
Watson Bros v Hornby (HM Inspector of Taxes) (1942) 24 Tax Cas 506 United Kingdom circa 1942 flag 4
Edward v Lane 37 Tax Cas 188 United Kingdom circa 1971 flag 4
Absalom v Talbot 26 Tax Cas 166 United Kingdom circa 1971 flag 4
Mohanial Hargovind of Jubbuipore v Commissioner of Income Tax, Central Provinces and Berar, Nagpur , (Privy Council) [1949] AC 521; [1949] 2 All ER 652 United Kingdom circa 1949 LexisNexis / Westlaw flag 3
Steel Barrel Co Ltd v Osborne (No 2) (1948) 30 Tax Cas 73 United Kingdom circa 1948 flag 3
JJ H Young & Co v Commissioners of Inland Revenue 12 Tax Cas 827; [1925] SC 30 United Kingdom - Scotland circa 1925 flag 3
BSC Footwear Ltd v Ridgway (Inspector of Taxes) [1971] Ch 427 Court of Chancery United Kingdom circa 1971 LexisNexis / Westlaw flag 2
Hinchcliffe (HM Inspector of Taxes) v Crabtree (1970) 47 Tax Cas 419 United Kingdom circa 1970 flag 2
Freeman, Hardy & Willis Ltd (now BSC Footwear Ltd) v Ridgway (HM Inspector of Taxes [1969] 1 WLR 1488 United Kingdom circa 1969 LexisNexis / Westlaw flag 2
Hopwood (HM Inspectors of Taxes) v C N Spence Ltd (1964) 42 Tax Cas 169 United Kingdom circa 1964 flag 2
Bombay Commissioner of Income Tax v Ahmedabad New Cotton Mills Co Ltd (1929) 46 TLR 68 United Kingdom circa 1929 LexisNexis flag 2
James Cycle Co Ltd v The Commissioners of Inland Revenue (1919) 12 Tax Cas 98 United Kingdom circa 1919 flag 2
John Marston Ltd v the Commissioners of Inland Revenue (1919) 12 Tax Cas 106 United Kingdom circa 1919 flag 2
J and M Craig (Kilmarnock) Ltd v Cowperthwaite (Surveyor of Taxes (1913) 13 Tax Cas 627 United Kingdom circa 1913 flag 2
"“ Cost or Market Value, Whichever is the Lower ” : Valuation of Stock-in-trade" (1972) 3 British Tax Review 195 British Tax Review United Kingdom circa 1972 Westlaw flag 1
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1971] 2 WLR 1331 United Kingdom circa 1971 LexisNexis / Westlaw flag 1
"Notes on Recent Cases: The Valuation of Stock-in-Trade" (1971) 5 British Tax Review 318 British Tax Review United Kingdom circa 1971 Westlaw flag 1
[1970] Taxation in Australia 429 [1970] Taxation in Australia 429 Taxation in Australia Australia circa 1970 flag 1
[1970] Taxation in Australia 425 [1970] Taxation in Australia 425 Taxation in Australia Australia circa 1970 flag 1
Profits and Stock Valuation ’ (April [1970] Taxation in Australia 533 Taxation in Australia Australia circa 1970 flag 1
"Notes on Recent Cases: The Valuation of Stock-in-trade" (1970) 1 British Tax Review 65 British Tax Review United Kingdom circa 1970 Westlaw flag 1
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1969] 2 WLR 1488 United Kingdom circa 1969 LexisNexis / Westlaw flag 1
[1968] Taxation in Australia 507 [1968] Taxation in Australia 507 Taxation in Australia Australia circa 1968 flag 1
Income and the Valuation of Stock-in-trade ’ (May – June [1962] British Tax Review 164 British Tax Review United Kingdom circa 1962 Westlaw flag 1
Coates v Holker Estates (1961) 40 Tax Cas 75 United Kingdom circa 1961 flag 1
[1957] British Tax Review 229 [1957] British Tax Review 229 British Tax Review United Kingdom circa 1957 Westlaw flag 1
[1956] The Accountant 80 [1956] The Accountant 80 The Accountant United Kingdom circa 1956 flag 1
[1955] The Accountant 691 [1955] The Accountant 691 The Accountant United Kingdom circa 1955 flag 1
Ryan (HM Inspector of Taxes) v Asia Mills Ltd (1951) 32 Tax Cas 275 United Kingdom circa 1951 flag 1
Murray v Commissioners of Inland Revenue (1951) 32 Tax Cas 238 United Kingdom circa 1951 flag 1
[1950] The Accountant 355 [1950] The Accountant 355 The Accountant United Kingdom circa 1950 flag 1
[1946] The Accountant 115 [1946] The Accountant 115 The Accountant United Kingdom circa 1946 flag 1
[1946] The Accountant 46 [1946] The Accountant 46 The Accountant United Kingdom circa 1946 flag 1
[1945] The Accountant 59 [1945] The Accountant 59 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 34 [1945] The Accountant 34 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 291 [1945] The Accountant 291 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 290 [1945] The Accountant 290 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 194 [1945] The Accountant 194 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 107 [1945] The Accountant 107 The Accountant United Kingdom circa 1945 flag 1
Bendit Ltd v Commissioners of Inland Revenue (1945) 27 Tax Cas 44 United Kingdom circa 1945 flag 1
Watson Bros v Hornby (HM Inspector of Taxes) (1942) 24 Tax Cas 505 United Kingdom circa 1942 flag 1
Stratford (HM Inspector of Taxes) v Mole & Lea (1941) 24 Tax Cas 25 United Kingdom circa 1941 flag 1
Bennett, Oswald & Worskett v Bennet (HM Inspector of Taxes) (1937) 21 Tax Cas 209 United Kingdom circa 1937 flag 1
[1936] The Accountant 171 [1936] The Accountant 171 The Accountant United Kingdom circa 1936 flag 1
Hughes (HM Inspectors of Taxes) v The British Burmah Petroleum Co Ltd (1932) 17 Tax Cas 288 United Kingdom circa 1932 flag 1
Commissioners of Inland Revenue v Marshall (1927) 14 Tax Cas 319 United Kingdom circa 1927 flag 1
Whimster & Co v Commissioners of Inland Revenue (1925) 12 Tax Cas 81 United Kingdom circa 1925 flag 1
Edward Collins & Sons Ltd v Commissioners of Inland Revenue [1925] SC 15 United Kingdom - Scotland circa 1925 flag 1
[1924] The Accountant 309 [1924] The Accountant 309 The Accountant United Kingdom circa 1924 flag 1
[1920] The Accountant 665 [1920] The Accountant 665 The Accountant United Kingdom circa 1920 flag 1
[1919] The Accountant 138 [1919] The Accountant 138 The Accountant United Kingdom circa 1919 flag 1
[1917] The Accountant 544 [1917] The Accountant 544 The Accountant United Kingdom circa 1917 flag 1
[1915] The Accountant 715 [1915] The Accountant 715 The Accountant United Kingdom circa 1915 flag 1
[1914] The Accountant 248 [1914] The Accountant 248 The Accountant United Kingdom circa 1914 flag 1
[1909] The Accountant 547 [1909] The Accountant 547 The Accountant United Kingdom circa 1909 flag 1
[1885] The Accountant 8 [1885] The Accountant 8 The Accountant United Kingdom circa 1885 flag 1
Waukesha Motor Co v United States of America 71 FTC 85 United States circa 1949 flag 1
Photo-Sorties Inc v Commissioner of Inland Revenue 66 FTC 85 United States circa 1949 flag 1
24 Tax Cas 29 24 Tax Cas 29 United Kingdom circa 1949 flag 1

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