M’Cutcheon v. David MacBrayne Ltd At delivering judgment on 21st January 1964,— LORD REID .—The appellant is a farm grieve…
Read MoreMcCutcheon v David MacBrayne Ltd [1964] UKHL 4 (21 January 1964)
McCUTCHEON (A. P.) v DAVID MACBRAYNE LIMITED Lord Reid My Lords, The Appellant is a farm grieve in Islay. While…
Read MoreInland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)
Inland Revenue Commissioners v Binns UKHL TC_41_598 (01 January 1964) Profits Tax – Gross relevant distributions – Principal and subsidiary…
Read MoreEnglish Electric Co v Musker [1964] UKHL TC_41_556 (01 January 1964)
English Electric Co v Musker UKHL TC_41_556 (01 January 1964) Income Tax, Schedule D, and Profits Tax – Sales o…
Read MoreStaffordshire Coal & Iron Co v Brogan [1963] UKHL TC_41_305 (24 July 1963)
Staffordshire Coal & Iron Co v Brogan UKHL TC_41_305 (24 July 1963) Income Tax, Schedule D, and Profits Tax –…
Read MoreWilliams v Williams [1963] UKHL 6 (27 June 1963)
WILLIAMS (A.P.) v. WILLIAMS (A.P.) Lord Reid Lord Evershed Lord Morris of Borth-y- Gest Lord Hodson Lord Pearce 27th June,…
Read MoreWelford Gravels v De Voil [1963] UKHL TC_41_172 (20 June 1963)
Welford Gravels v De Voil UKHL TC_41_172 (20 June 1963) Income Tax, Schedule A – Gravel pit – Whether a…
Read MoreInland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)
Inland Revenue Commissioners v Jamieson UKHL TC_41_43 (20 June 1963) Surtax – Settlement – Settlement on settlor – s infant…
Read MoreGollins v Gollins [1963] UKHL 5 (27 June 1963)
COLLINS (A.P.) v. COLLINS (A.P.) Lord Reid Lord Evershed Lord Morris of Borth-y- Gest Lord Hodson Lord Pearce 27th June…
Read MoreCHW (Huddersfield) Ltd v Inland Revenue Commissioners [1963] UKHL TC_41_92 (20 June 1963)
CHW (Huddersfield) Ltd v Inland Revenue Commissioners UKHL TC_41_92 (20 June 1963) Surtax-Undistributed income of trading company – Control transferred…
Read MoreShepherd v H West & Son Ltd [1963] UKHL 3 (27 May 1963)
H. WEST & SON LTD. and another v. Lord Reid SHEPHARD 27th May, 1963 Lord Reid Lord Tucker Lord Morris…
Read MoreHedley Byrne & Co Ltd v Heller & Partners Ltd [1963] UKHL 4 (28 May 1963)
HEDLEY BYRNE & COMPANY LIMITED v. HELLER & PARTNERS LIMITED 28th May, 1963. Lord Reid Lord Reid Lord Morris of…
Read MoreRae (Inspector of Taxes) v Lazard Investment Company Limited [1963] UKHL 7 (10 April 1963)
RAE (Inspector of Taxes) v. LAZARD INVESTMENT COMPANY LIMITED 10th April, 1963. Lord Reid My Lords, The Respondents were assessed…
Read MoreRae (Inspector of Taxes) v Lazard Investment Co Ltd [1963] UKHL TC_41_1 (10 April 1963)
Rae (Inspector of Taxes) v Lazard Investment Co Ltd UKHL TC_41_1 (10 April 1963) Income Tax, Schedule D, Case V…
Read MoreRidge v Baldwin (No 1) [1963] UKHL 2 (14 March 1963)
RIDGE (A.P.) v. BALDWIN and others Lord Reid Lord Evershed Lord Morris of Borth-y-Gest Lord Hodson Lord Devlin Lord Reid…
Read MoreHughes v Lord Advocate [1963] UKHL 8 (21 February 1963)
Hughes v. Lord Advocate At delivering judgment on 21st February 1963,— LORD REID .—I have had an opportunity of reading…
Read MoreHughes v Lord Advocate [1963] UKHL 1 (21 February 1963)
HUGHES (A.P.) v. LORD ADVOCATE (as representing the Postmaster General) 21st February 1963 Lord Reid Lord Jenkins Lord Morris of…
Read MoreFrasers (Glasgow) Bank Ltd v Inland Revenue [1963] UKHL TC_40_698 (20 February 1963)
Frasers (Glasgow) Bank Ltd v IRC (1962) UKHL TC_40_698 20 February 1963 The Appellant Company carried on a bona fide…
Read MoreInland Revenue v Luke [1963] UKHL TC_40_630 (15 January 1963)
Commissioners of Inland Revenue v Luke – UKHL TC_40_630 15 January 1963 Income Tax, Schedule E-Benefit in kind-Director in occupation…
Read MoreBritish Commonwealth International Newsfilm Agency, Ltd v Mahany (H M Inspector of Taxes) [1962] UKHL TC_40_550 (20 December 1962)
British Commonwealth International Newsfilm Agency, Ltd v Mahany (H M Inspector of Taxes) – UKHL TC_40_550 20 December 1962 Income…
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