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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
Philip Morris Ltd v Commissioner of Taxation (Cth) (1979) 38 FLR 383; (1979) 10 ATR 44 Australia circa 1979 Legal Online / Westlaw flag 20
"“ 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
"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
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
BSC Footwear Ltd v Ridgway (Inspector of Taxes) [1971] Ch 427 Court of Chancery United Kingdom circa 1971 LexisNexis / Westlaw flag 2
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
[1970] Taxation in Australia 429 [1970] Taxation in Australia 429 Taxation in Australia Australia circa 1970 flag 1
Hinchcliffe (HM Inspector of Taxes) v Crabtree (1970) 47 Tax Cas 419 United Kingdom circa 1970 flag 2
Profits and Stock Valuation ’ (April [1970] Taxation in Australia 533 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
"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
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
[1968] Taxation in Australia 507 [1968] Taxation in Australia 507 Taxation in Australia Australia circa 1968 flag 1
Hopwood (HM Inspectors of Taxes) v C N Spence Ltd (1964) 42 Tax Cas 169 United Kingdom circa 1964 flag 2
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
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
Coates v Holker Estates (1961) 40 Tax Cas 75 United Kingdom circa 1961 flag 1
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
[1957] British Tax Review 229 [1957] British Tax Review 229 British Tax Review United Kingdom circa 1957 Westlaw flag 1
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
[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
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes) (1954) 35 Tax Cas 459 United Kingdom circa 1954 flag 8
Patrick v Broadstone Mills Ltd (1953) 35 Tax Cas 44 United Kingdom circa 1953 flag 7
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
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
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
[1946] The Accountant 46 [1946] The Accountant 46 The Accountant United Kingdom circa 1946 flag 1
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
[1946] The Accountant 115 [1946] The Accountant 115 The Accountant United Kingdom circa 1946 flag 1
[1945] The Accountant 34 [1945] The Accountant 34 The Accountant United Kingdom circa 1945 flag 1
[1945] The Accountant 59 [1945] The Accountant 59 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
[1945] The Accountant 291 [1945] The Accountant 291 The Accountant United Kingdom circa 1945 flag 1
Osborne v Steel Barrel Co Ltd [1942] 1 All ER 634; 24 Tax Cas 293 United Kingdom circa 1942 LexisNexis flag 18
Watson Bros v Hornby (HM Inspector of Taxes) (1942) 24 Tax Cas 505 United Kingdom circa 1942 flag 1
Watson Bros v Hornby (HM Inspector of Taxes) (1942) 24 Tax Cas 506 United Kingdom circa 1942 flag 4
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
Bombay Commissioner of Income Tax v Ahmedabad New Cotton Mills Co Ltd (1929) 46 TLR 68 United Kingdom circa 1929 LexisNexis flag 2
Brigg Neumann and Co v Commissioners of Inland Revenue (1928) 12 Tax Cas 1191 United Kingdom circa 1928 flag 5
Commissioners of Inland Revenue v Huntly & Palmers Ltd (1928) 12 Tax Cas 1209 United Kingdom circa 1928 flag 5
Commissioners of Inland Revenue v Marshall (1927) 14 Tax Cas 319 United Kingdom circa 1927 flag 1
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
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
JJ H Young & Co v Commissioners of Inland Revenue 12 Tax Cas 827; [1925] SC 30 United Kingdom - Scotland circa 1925 flag 3
[1924] The Accountant 309 [1924] The Accountant 309 The Accountant United Kingdom circa 1924 flag 1
John Smith & Son v Moore (1921) 12 Tax Cas 266 United Kingdom circa 1921 flag 15
[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
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
[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
Kauri Timber Co v Commissioner of Taxes [1913] UKLawRpAC 28; [1913] AC 771 United Kingdom 10 Jul 1913 CommonLII flag 22
J and M Craig (Kilmarnock) Ltd v Cowperthwaite (Surveyor of Taxes (1913) 13 Tax Cas 627 United Kingdom circa 1913 flag 2
[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
Marshall v Green [1875] UKLawRpCP 74; (1875) 1 CPD 35 United Kingdom 6 Nov 1875 CommonLII flag 34
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
Edward v Lane 37 Tax Cas 188 United Kingdom circa 1949 flag 4
Commissioners of Inland Revenue v Broomhouse Brick Co, Ltd 34 Tax Cas 1 United Kingdom circa 1949 flag 6
Decker v Commissioner 32 Tax Cas 326 United Kingdom circa 1949 flag 9
Absalom v Talbot 26 Tax Cas 166 United Kingdom circa 1949 flag 4
24 Tax Cas 29 24 Tax Cas 29 United Kingdom circa 1949 flag 1
Golden Horse Shoe (New) Ltd v Thurgood 18 Tax Cas 280 United Kingdom circa 1949 flag 11
Edward Collins & Sons, Ltd v Commissioners of Inland Revenue 12 Tax Cas 773 United Kingdom circa 1949 flag 6

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