IRC v Newcastle Breweries Ltd (1925) UKHL TC_12_927 10 May 1927 Excess Profits Duty-Trade or business-Profits-Date of arising-Goods requisitioned by…
Read MoreClare and Heyworth v Betts [1927] UKHL TC_11_469 (4 April 1927)
Clare and Heyworth v Betts AC 443, UKHL TC_11_469 4 April 1927 Income Tax, Schedule D-Business set up within the…
Read MoreIngle v Farrand (H M Inspector of Taxes) [1927] UKHL TC_11_446 (24 February 1927)
Ingle v Farrand (H M Inspector of Taxes) – UKHL TC_11_446 24 February 1927 A HTML version of this file…
Read MoreMartin v Lowry (H M Inspector of Taxes) ; (2) Martin v Inland Revenue [1926] UKHL TC_11_297 (7 December 1926)
(1) Martin v Lowry (H M Inspector of Taxes) ; (2) Martin v The Commissioners of Inland Revenue – UKHL…
Read MoreKirke’s Trustees v Inland Revenue [1926] UKHL TC_11_323 (14 December 1926)
Kirke’s Trustees v IRC (1926) UKHL TC_11_323 14 December 1926 Income Tax, Schedule D-Repayment of Excess Profits Duty -Income Tax…
Read MoreHighland Railway Co v A&G Paterson Ltd [1926] UKHL 1 (03 December 1926)
A. & G. Paterson v. Highland Railway Co. Viscount Dunedin.—The present action is raised by a firm of timber merchants…
Read MoreMaclaine & Co (as agents for Maclaine, Watson & Co) v Eccott (H M Inspector of Taxes) ; Eccott (H M Inspector of Taxes) v Maclaine & Co (as agents for Maclaine, Watson & Co) [1926] UKHL TC_10_481 (23 March 1926)
Maclaine & Co (as agents for Maclaine, Watson & Co) v Eccott (H M Inspector of Taxes) ; Eccott (H…
Read MoreInland Revenue v Fisher’s Executors [1926] UKHL TC_10_302 (26 February 1926)
IRC v Fisher’s Executors 1 KB 451, UKHL TC_10_302 26 February 1926 Super-tax-Total income-Debenture stock created and distributed to shareholders…
Read MoreEdwards (H M Inspector of Taxes) v The “Old Bushmills” Distillery Company, Ltd (In Liquidation) [1926] UKHL TC_10_285 (5 February 1926)
Edwards (H M Inspector of Taxes) v The “Old Bushmills” Distillery Company, Limited (In Liquidation) – UKHL TC_10_285 5 February…
Read MoreWhelan (H M Inspector of Taxes) v Henning [1926] UKHL TC_10_263 (26 January 1926)
Whelan (H M Inspector of Taxes) v Henning – UKHL TC_10_263 26 January 1926 A HTML version of this file…
Read MoreHartland v Diggines (H M Inspector of Taxes) [1926] UKHL TC_10_247 (22 January 1926)
Hartland v Diggines (H M Inspector of Taxes) – UKHL TC_10_247 22 January 1926 Income Tax, Schedule E-Income Tax on…
Read MoreCornish Mutual Assurance Co Ltd v Inland Revenue [1926] UKHL TC_12_841 (21 January 1926)
Cornish Mutual Assurance Co Ltd v IRC AC 281, UKHL TC_12_841 21 January 1926 Corporation Profits Tax-Company carrying on trade…
Read MoreSwedish Central Rly Co Ltd v Thompson (Inspector of Taxes) [1925] UKHL TC_9_342 (13 March 1925)
Swedish Central Rly Co Ltd v Thompson (Inspector of Taxes) 2 KB 255, UKHL TC_9_342 13 March 1925 Income Tax,…
Read MoreThe Spathari [1925] UKHL 1 (23 March 1925)
The “Spathari.” Lord Chancellor (Cave).——It is convenient to refer first to the defence founded on concealment and misrepresentation, and I…
Read MoreInland Revenue v The Westleigh Estates Co, Ltd ; (2) Inland Revenue v The South Behar Railway Co, Ltd ; (3) The Inland Revenue v The Eccentric Club, Ltd [1925] UKHL TC_12_657 (19 February 1925)
(1) The Commissioners of Inland Revenue v The Westleigh Estates Co, Ltd ; (2) The Commissioners of Inland Revenue v…
Read MoreGloucester Rly Carriage and Wagon Co Ltd v Inland Revenue [1925] UKHL TC_12_720 (19 February 1925)
Gloucester Rly Carriage and Wagon Co Ltd v IRC AC 469, UKHL TC_12_720 19 February 1925 Corporation Profits Tax-Company manufacturing…
Read MoreFoulsham (Inspector of Taxes) v Pickles [1925] UKHL TC_9_261 (19 February 1925)
Foulsham (Inspector of Taxes) v Pickles AC 458, UKHL TC_9_261 19 February 1925 Income Tax, Schedule D-Resident in the United…
Read MoreAllan v Inland Revenue [1925] UKHL TC_9_234 (20 January 1925)
Allan v IRC (1925) UKHL TC_9_234 20 January 1925 No. 508.-High Court of Justice, Northern Ireland (King’s Bench Division).-12th Mat…
Read MoreSociete du Gaz de Paris v Armateurs Francais [1925] UKHL 2 (03 December 1925)
Société du Gaz de Paris v. Armateurs français. Lord Chancellor (Cave).—The pursuers, a French company, supplying gas in Paris, sued…
Read MoreBrighton College v Marriott (H M Inspector of Taxes) [1925] UKHL TC_10_213 (18 December 1925)
Brighton College v Marriott (H M Inspector of Taxes) – UKHL TC_10_213 18 December 1925 Income Tax-Public school-Profits from school…
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