Hearings
England & Wales
06 Feb 1957 [1957] 2 WLR 447, Ch D (Wynn-Parry J)
30 May 1957 [1958] Ch 1; [1957] 3 WLR 164; [1957] 2 All ER 612; 37 TC 517, CA (Lord Evershed MR, Morris and Pearce LJJ)
Berendsen (S) Ltd v Inland Revenue Comrs
Subject Matter
REVENUE — Profits tax — “Controlling interest” — Body corporate a shareholder — Whether register of members sole test of shareholding — Finance Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), Sch. 4, para. 11 — Finance Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 33), s. 34.
Appellate History
Berendsen (S) Ltd v Inland Revenue Comrs [1957] 2 WLR 447, Ch D
Decision of Wynn-Parry J reversed
Berendsen (S) Ltd v Inland Revenue Comrs [1958] Ch 1; [1957] 3 WLR 164; [1957] 2 All ER 612; 37 TC 517, CA