Adcock v Wilson

JurisdictionEngland & Wales
Date1967
CourtDivisional Court
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4 cases
  • IFX Investment Company Ltd and Others v Revenue and Customs Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 4 Mayo 2016
    ...fact and (b) that there is no rule of law that requires an assembly of players in order to constitute a "game". 80. Turning specifically to Adcock, we consider it to be unpersuasive in the present case. The bingo players were all clearly playing in their local game of bingo. The question wa......
  • Revenue and Customs Comrs v Sportech Plc and Others
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 16 Septiembre 2014
    ...[24]This understanding of the nature of "the playing of any game" is grounded in the authorities. [25]The decision in Adcock v WilsonELR[1967] 2 QB 683 provides an insight into the nature of a game as commonly understood, Widgery J saying (at p. 702):- I think that an ordinary man, when tal......
  • The Commissioners for Her Majesty's Revenue and Customs v Sportech Plc & Ors
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 16 Septiembre 2014
    ...24. This understanding of the nature of “the playing of any game” is grounded in the authorities. 25. The decision in Adcock v Wilson [1967] 2 QB 683 provides an insight the nature of a game as commonly understood, Widgery J saying (at p.702):“ I think that an ordinary man, when talking of ......
  • The Commissioners for HM Revenue and Customs v Sportech PLC and others
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 16 Septiembre 2014
    ...24. This understanding of the nature of “the playing of any game” is grounded in the authorities. 25. The decision in Adcock v Wilson [1967] 2 QB 683 provides an insight the nature of a game as commonly understood, Widgery J saying (at p.702):“ I think that an ordinary man, when talking of ......

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