Commissioners Of Inland Revenue v Tootal Broadhurst Lee Co, Ltd – UKHL TC_29_352 20 January 1949 Excess Profits Tax-Patent royalties-Whether…
Read MoreGalashiels Gas Co Ltd v Millar [1949] UKHL 2 (20 January 1949)
Millar v. Galashiels Gas Co At delivering judgment on 20th January 1949,— LORD NORMAND .—I have had the advantage of…
Read MoreMonarch Steamship v Karlshamns Oljefabricker [1948] UKHL 1 (09 December 1948)
A/B Karlshamns Oljefabriker v. Monarch Steamship Co At delivering judgment on 9th December 1948,— LORD PORTER .—This is an appeal…
Read MoreHoward de Walden (Lord) v Inland Revenue [1948] UKHL TC_30_345 (29 October 1948)
Howard de Walden (Lord) v IRC 2 All ER 825, UKHL TC_30_345 29 October 1948 Sur-tax-Settlement-No divestment of income from…
Read MoreSmith’s Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith’s Potato Crisps , Ltd v Inland Revenue [1948] UKHL TC_30_267 (14 July 1948)
(1) Smith’s Potato Estates, Ltd v Bolland (H M Inspector of Taxes) ; (2) Smith’s Potato Crisps (1929), Ltd v…
Read MoreRushden Heel Co Ltd v Inland Revenue [1948] UKHL TC_30_298 (14 July 1948)
Rushden Heel Co Ltd v IRC 2 All ER 378, UKHL TC_30_298 14 July 1948 Income Tax, Schedule D, and…
Read MoreGold Coast Selection Trust, Ltd v Humphrey (H M Inspector of Taxes) ; Humphrey (H M Inspector Of Taxes) v Gold Coast Selection Trust, Ltd [1948] UKHL TC_30_209 (14 July 1948)
Gold Coast Selection Trust, Ltd v Humphrey (H M Inspector of Taxes) ; Humphrey (H M Inspector Of Taxes) v…
Read MoreScott v Russell (H M Inspector of Taxes) [1948] UKHL TC_30_394 (13 May 1948)
Scott v Russell (H M Inspector of Taxes) – UKHL TC_30_394 13 May 1948 Income Tax-Receipts from sale of sand…
Read MoreCongreve and Congreve v Inland Revenue [1948] UKHL TC_30_163 (13 May 1948)
Congreve and Congreve v Commissioners of Inland Revenue – UKHL TC_30_163 13 May 1948 Income Tax and Sur-tax-Avoidance of tax…
Read MoreInland Revenue v Wesleyan and General Assurance Society [1948] UKHL TC_30_11 (19 March 1948)
Commissioners of Inland Revenue v Wesleyan and General Assurance Society – UKHL TC_30_11 19 March 1948 Income Tax-Annuity-Monthly loans free…
Read MoreNugent Head v Jacob (H M Inspector of Taxes) [1948] UKHL TC_30_83 (27 February 1948)
Nugent-Head v Jacob (H M Inspector of Taxes) – UKHL TC_30_83 27 February 1948 Income Tax, Schedule D, Case V-Wife…
Read MoreNethersole v Withers (H M Inspector of Taxes) [1948] UKHL TC_28_501 (27 February 1948)
Nethersole v Withers (H M Inspector of Taxes) – UKHL TC_28_501 27 February 1948 Income Tax, Schedule D-Vocation-Income or capital-Sums…
Read MoreNational Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4 (02 July 1947)
THE NATIONAL ANTI-VIVISECTION SOCIETY v. THE COMMISSIONERS OF INLAND REVENUE Viscount Simon MY LORDS, In this very important and most…
Read MoreInland Revenue v National Anti Vivisection Society [1947] UKHL TC_28_311 (2 July 1947)
Commissioners of Inland Revenue v National Anti-Vivisection Society – UKHL TC_28_311 2 July 1947 Income Tax-Exemption-Charitable purposes-Income Tax Act, 1918…
Read MoreFranklin v Minister of Town and Country Planning [1947] UKHL 3 (02 July 1947)
FRANKLIN AND OTHERS v. THE MINISTER OF TOWN AND COUNTRY PLANNING 24th July, 1947. Lord Thankerton MY LORDS, The Appellants,…
Read MoreInland Revenue v Gardner Mountain & D’Ambrumenil, Ltd [1947] UKHL TC_29_69 (1 April 1947)
Commissioners of Inland Revenue v Gardner Mountain & D’Ambrumenil, Ltd – UKHL TC_29_69 1 April 1947 Profits Tax-Underwriting agents-Commissions receivable…
Read MoreWilliams Trustees v Inland Revenue Commissioners [1947] UKHL 1 (21 March 1947)
TRUSTEES OF SIR HOWELL JONES WILLIAMS’ TRUST v. COMMISSIONERS OF INLAND REVENUE Viscount Simon MY LORDS, I have had the…
Read MoreWestminster Bank, Ltd v Riches [1947] UKHL TC_28_159 (21 March 1947)
Westminster Bank, Ltd v Riches – UKHL TC_28_159 21 March 1947 Income Tax, Schedule D-Interest-Action on contract-Interest awarded under Section…
Read MoreTrustees of Sir H J Williams’s Trust v Inland Revenue [1947] UKHL TC_27_409 (21 March 1947)
Trustees of Sir H J Williams’s Trust v Commissioners of Inland Revenue – UKHL TC_27_409 21 March 1947 Income Tax-Exemption-Charitable…
Read MoreLeachinsky v Christie [1947] UKHL 2 (25 March 1947)
HRISTIE AND ANOTHER APPELLANTS; AND LEACHINSKY RESPONDENT. 1946 Dec. 2, 3, 5, 6, 9, 10. 1947 Mar. 25. VISCOUNT SIMON…
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