Alianza Company v Bell
| Jurisdiction | England & Wales |
| Date | 1905 |
| Year | 1905 |
| Court | Court of Appeal |
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23 cases
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Dolan (Inspector of Taxes) v AB Co Ltd
...[1910] SC 519. Van Den Berghs Ltd v Clark 19 TC 390, [1935] AC 431. Cases also cited Alianze Co Ltd v Bell 5 TC 60, 172 [1904] 2 KB 645, [1905] 1 KB 184, [1906] AC Ammonia Soda Co v Chamberlain [1918] 1 Ch 266. Beak v Robson 25 TC 33, [1943] AC 352. Bomford v Osborne [1942] AC 14. Bradbury ......
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Hood Barrs v Commissioners of Inland Revenue (No. 2)
...A. C. 205, Viscount Cave, L.C., at pp. 212–213;Alianza Co. v. BellELRELRELR, [1904] 2 K. B. 666, Channell, J., at p. 673, [1905] 1 K. B. 184, [1906] A. C. 6 Mohanlal Hargovind of Jubbulpore v. Commissioner of Income TaxELR, [1949] A. C. 521, Lord Greene at pp. 527, 529. 7 [1913] A. C. 771. ......
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ABD Pte Ltd v Comptroller of Income Tax
...which is ordinarily applicable is to be found in such cases, decided under the English Income Tax Acts, as Alianza Co., Ltd. v. Bell [ [1905] 1 KB 184] which establish that where the income of a taxpayer is derived from the exhaustion of a capital asset no deduction can be allowed for the c......
- Re AB Ltd (1950-1985) MSTC 465;
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