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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> The British Mexican Petroleum Company, Ltd v Jackson (H M Inspector of Taxes); (2) The British Mexican Petroleum Company, Ltd v Inland Revenue [1932] UKHL TC_16_570 (19 April 1932)
URL: http://www.bailii.org/uk/cases/UKHL/1932/TC_16_570.html
Cite as: [1932] UKHL TC_16_570, 16 TC 570
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(1) The British Mexican Petroleum Company, Limited v Jackson (H M Inspector of Taxes); (2) The British Mexican Petroleum Company, Limited v The Commissioners of Inland Revenue - [1932] UKHL TC_16_570 19 April 1932

In 1919 the Appellant Company entered into a contract with an oil-producing company for the purchase of petroleum for a minimum period of twenty years. The Appellant Company was adversely affected by the slump in the petroleum business in 1921 and was unable to meet its liability under the contract for oil supplied, etc.

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