(1) Latilla v Commissioners of Inland Revenue (No 2) ; (2) Latilla-Campbell v Commissioners of Inland Revenue ; (3) Mayo…
Read MorePotts’ Executors v Inland Revenue [1950] UKHL TC_32_211 (14 December 1950)
Potts’ Executors v Commissioners of Inland Revenue – UKHL TC_32_211 14 December 1950 Surtax–Settlement-Payments by a body corporate connected with…
Read MoreParis v Stepney BC [1950] UKHL 3 (13 December 1950)
Die Mercurii, 13° Decembris 1950 Upon Report from the Appellate Committee, to whom was refer red the Cause Paris against…
Read MoreAtkinson (H M Inspector of Taxes) v Goodlass Wall & Lead Industries, Ltd [1950] UKHL TC_31_447 (23 June 1950)
Atkinson (H M Inspector of Taxes) v Goodlass Wall & Lead Industries, Ltd – UKHL TC_31_447 23 June 1950 Income…
Read MoreLennie v Lennie [1949] UKHL 4 (01 December 1949)
Lennie v. Lennie At delivering judgment on 1st December 1949,— LORD SIMONDS .—My noble and learned friend theLORD CHANCELLOR ,…
Read MoreInland Revenue v John Dow Stuart, Ltd [1949] UKHL TC_31_274 (14 December 1949)
Commissioners of Inland Revenue v John Dow Stuart, Ltd – UKHL TC_31_274 14 December 1949 Income Tax-Deduction-Excess Profits Tax payable…
Read MoreWilsons’ and Clyde Coal Co v Scottish Insurance Corp [1949] UKHL 3 (06 May 1949)
Wilsons and Clyde Coal Co v. Scottish Insurance Corporation At delivering judgment on 6th May 1949,— VISCOUNT MAUGHAM .—The facts…
Read MoreGilmour v Coats [1949] UKHL 1 (08 April 1949)
GILMOUR v. COATS AND OTHERS 8th April, 1949. Lord Simonds Lord du Parcq Lord Normand Lord Morton of Henryton Lord…
Read MoreInland Revenue v Wolfson [1949] UKHL TC_31_141 (8 April 1949)
IRC v Wolfson 1 All ER 865, UKHL TC_31_141 8 April 1949 Sur-tax-Settlement-Covenant to pay annual sum equal to dividends…
Read MoreLord Vestey’s Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey’s Executors and Vestey v Colquhoun (H M Inspector of Taxes); (3) Lord Vestey’s Executors and Vestey v Commissioner of Inland Revenue [1949] UKHL TC_31_1 (6 May 1949)
(1) Lord Vestey’s Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey’s Executors and Vestey v Colquhoun…
Read MoreInland Revenue v Trustees of Joseph Reid (Deceased) [1949] UKHL TC_30_431 (20 January 1949)
Commissioners of Inland Revenue v Trustees of Joseph Reid (Deceased) – UKHL TC_30_431 20 January 1949 Income Tax, Schedule D,…
Read MoreInland Revenue v Tootal Broadhurst Lee Co, Ltd [1949] UKHL TC_29_352 (20 January 1949)
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…
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