Contents:

• Rae (H.M. Inspector of Taxes) v Lazard Investment Co., Ltd.(1) (1961-1964) 41 TC 1
• Wickwar (H.M. Inspector of Taxes) v Berry(1) (1961-1964) 41 TC 33
• Jamieson v Commissioners of Inland Revenue(1)(2)Wills v Commissioners of Inland Revenue(1) (1961-1964) 41 TC 43
• (1) Commissioners of Inland Revenue v Olive Mill, Ltd. (in liquidation) (1)(2) Commissioners of Inland Revenue v Olive Mill Spinners, Ltd. (in liquidation) (1) (1961-1964) 41 TC 77
• C.H.W. (Huddersfield), Ltd. v Commissioners of Inland Revenue(1)(2)Spencer v Commissioners of Inland Revenue(1)Garside v Commissioners of Inland Revenue(1) (1961-1964) 41 TC 92
• Staffordshire Egg Producers, Ltd. v Spencer (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 131
• Tryka, Ltd. v Newall (H.M. Inspector of Taxes) (1961-1964) 41 TC 146
• Commissioners of Inland Revenue v Donaldson’s Trustees (1961-1964) 41 TC 161
• de Voil (H.M. Inspector of Taxes) v Welford Gravels, Ltd.(1) (1961-1964) 41 TC 172
• Commissioners of Inland Revenue v D. Devine and Sons, Ltd. (1961-1964) 41 TC 210
• Postlethwaite v Commissioners of Inland RevenueCommissioners of Inland Revenue v Postlethwaite (1961-1964) 41 TC 224
• Buxton and Others v Public Trustee and Others (1961-1964) 41 TC 235
• West Hertfordshire Main Drainage Authority v Commissioners of Inland Revenue (1961-1964) 41 TC 244
• (1) George Peters & Co., Ltd. v Smith (H.M. Inspector of Taxes)(2) Williams (H.M. Inspector of Taxes) v J. J. Young & Son, Ltd. (1961-1964) 41 TC 264
• Commissioners of Inland Revenue v Lloyds Bank, Ltd., and Another (Executors of Hector H. Scott) (1961-1964) 41 TC 294
• Dell v Gray (H.M. Inspector of Taxes) (1961-1964) 41 TC 301
• Brogan (H.M. Inspector of Taxes) v Stafford Coal & Iron Co., Ltd.(1)Commissioners of Inland Revenue v Stafford Coal & Iron Co., Ltd. (1961-1964) 41 TC 305
• Commissioners of Inland Revenue v Hood Barrs (No. 2) (1961-1964) 41 TC 339
• Rose v Trigg (H.M. Inspector of Taxes) (1961-1964) 41 TC 365
• Kidston v Aspinall (H.M. Inspector of Taxes)Kidston v Commissioners of Inland Revenue (1961-1964) 41 TC 371
• Petrotim Securities, Ltd. v Ayres (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 389
• Jarvis Robinson Transport, Ltd. (in liquidation) v Commissioners of Inland Revenue (1961-1964) 41 TC 410
• Seaman (H.M. Inspector of Taxes) v Tucketts, Ltd. (1961-1964) 41 TC 422
• Dreyfus v Commissioners of Inland Revenue (1961-1964) 41 TC 441
• Harrods (Buenos Aires), Ltd. v Taylor-Gooby (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 450
• British Broadcasting Corporation v Johns (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 471
• Soul v Irving and Another (H.M. Inspectors of Taxes)Soul v Lane (H.M. Inspector of Taxes)Soul v Morley (H.M. Inspector of Taxes)Soul v Greenaway and Another (H.M. Inspectors of Taxes)Soul v Boyles and Others (H.M. Inspectors of Taxes) (1961-1964) 41 TC 517
• L.G. Berry Investments, Ltd. v Attwooll (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 547
• Musker (H.M. Inspector of Taxes) v English Electric Co., Ltd.(1)Commissioners of Inland Revenue v English Electric Co., Ltd. (1961-1964) 41 TC 556
• Commissioners of Inland Revenue v Leiner (1961-1964) 41 TC 589
• Binns, Ltd. v Commissioners of Inland Revenue (1961-1964) 41 TC 598
• Rendell v Went (H.M. Inspector of Taxes)(1) (1961-1964) 41 TC 641
• Lindsay v Commissioners of Inland Revenue (1961-1964) 41 TC 661
• F.S. Securities, Ltd. v Commissioners of Inland Revenue(1) (1961-1964) 41 TC 666
• Jarrold (H.M. Inspector of Taxes) v Boustead(1)McInnes (H.M. Inspector of Taxes) v LargeMcInnes (H.M. Inspector of Taxes) v Simms (1961-1964) 41 TC 701