Williamson v Ough (H M Inspector of Taxes) – UKHL TC_20_194 2 March 1936 Income Tax-Annual payment-Income or capital-Trust fund.-Payments…
Read MoreAlfred Leney & Co, Ltd v Whelan (H M Inspector of Taxes) ; (2) Marston’s Dolphin Brewery, Ltd (In Liquidation) v Loughnan (HM Inspector of Taxes) [1936] UKHL TC_20_321 (9 March 1936)
(1) Alfred Leney & Co, Ltd v Whelan (H M Inspector of Taxes) ; (2) Marston’s Dolphin Brewery, Ltd (In…
Read MoreBurton (Montague) Ltd v Inland Revenue [1936] UKHL TC_20_48 (6 February 1936)
Burton (Montague) Ltd v IRC (1936) UKHL TC_20_48 6 February 1936 All the ordinary shares issued by the Appellant Company…
Read MoreWoolmington v DPP [1935] UKHL 1 (23 May 1935)
WOOLMINGTON APPELLANT; AND THE DIRECTOR OF PUBLIC PROSECUTIONS RESPONDENT. 1935 April 5; May 23. VISCOUNT SANKEY L.C. , LORD HEWART…
Read MoreTomlinson v Liquidators of Scottish Amalgamated Silks Ltd [1935] UKHL 2 (07 May 1935)
Liquidators of Scottish Amalgamated SilksLimited. Tomlinson v. LORD TOMLIN .—This is an appeal by the executor of a deceased director,…
Read MoreInland Revenue Comrs v Duke of Westminster [1935] UKHL 4 (7 May 1935)
THE COMMISSIONERS OF INLAND REVENUE APPELLANTS; AND HIS GRACE THE DUKE OF WESTMINSTER RESPONDENT. 1935 May 7. LORD ATKIN ,…
Read MoreDuke of Westminster v Inland Revenue [1935] UKHL TC_19_490 (7 May 1935)
Duke of Westminster v Commissioners of Inland Revenue – UKHL TC_19_490 7 May 1935 Sur-tax-Deductions-Annual payments to employees covenanted to…
Read MoreVan den Berghs Ltd v Clark (Inspector of Taxes) [1935] UKHL TC_19_390 (8 April 1935)
Van den Berghs Ltd v Clark (Inspector of Taxes) AC 431, UKHL TC_19_390 8 April 1935 Income Tax, Schedule D–Capital…
Read MoreHandley Page v Butterworth (H M Inspector of Taxes) [1935] UKHL TC_19_328 (8 April 1935)
Handley Page v Butterworth (H M Inspector of Taxes) – UKHL TC_19_328 8 April 1935 Income tax, Schedule D-Royal Commission…
Read MoreWeight (H M Inspector of Taxes) v Salmon [1935] UKHL TC_19_174 (4 March 1935)
Weight (H M Inspector of Taxes) v Salmon – UKHL TC_19_174 4 March 1935 Income Tax, Schedule E-Emolument of office-Salaried…
Read MoreSimpson (H M Inspector of Taxes) v The Grange Trust, Ltd [1935] UKHL TC_19_231 (15 March 1935)
Simpson (H M Inspector of Taxes) v The Grange Trust, Ltd – UKHL TC_19_231 15 March 1935 Income Tax-Investment trust…
Read MoreRye & Eyre v Inland Revenue [1935] UKHL TC_19_164 (1 March 1935)
Rye & Eyre v Commissioners of Inland Revenue – UKHL TC_19_164 1 March 1935 Income Tax, Schedule D-Copyright royalties-Play produced…
Read MorePerry (H M Inspector of Taxes) v Astor ; (2) Adamson (H M Inspector of Taxes) v Duncan’s Executors [1935] UKHL TC_19_255 (15 March 1935)
(1) Perry (H M Inspector of Taxes) v Astor ; (2) Adamson (H M Inspector of Taxes) v Duncan’s Executors…
Read MoreCorporation of Birmingham v Barnes (H M Inspector of Taxes) [1935] UKHL TC_19_195 (8 March 1935)
Corporation of Birmingham v Barnes (H M Inspector of Taxes) – UKHL TC_19_195 8 March 1935 Income Tax, Schedule D-Wear…
Read MoreElliot v Joicey [1935] UKHL 3 (14 February 1935)
Elliot v. Joicey At delivering judgment on 14th February 1935,— LORD TOMLIN .—I have had the advantage of considering the…
Read MoreElliott (H M Inspector of Taxes) v Burn (J H & F H) [1934] UKHL TC_18_595 (19 July 1934)
Elliott (H M Inspector of Taxes) v Burn (J H & F H) – UKHL TC_18_595 19 July 1934 Income…
Read MoreAssam Railways and Trading Co Ltd v Inland Revenue [1934] UKHL TC_18_509 (24 July 1934)
Assam Railways and Trading Co Ltd v IRC AC 445, UKHL TC_18_509 24 July 1934 Income Tax-Relief in respect of…
Read MoreNeumann v Inland Revenue [1934] UKHL TC_18_332 (1 February 1934)
Neumann v IRC AC 215, UKHL TC_18_332 1 February 1934 Sur-tax-Return of total income-Dividend paid without deduction of Income Tax…
Read MoreMcMullan v Lochgelly Iron and Coal Co [1933] UKHL 4 (10 July 1933)
M’Mullan v. Lochgelly Iron and Coal Co LORD ATKIN .—This is an appeal from the Second Division of the Court…
Read MoreInland Revenue v Wahl [1933] UKHL TC_17_744 (14 March 1933)
IRC v Wahl (1933) UKHL TC_17_744 14 March 1933 The Respondent’s father died intestate in 1915 leaving two sons; one…
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