Ammonia Soda Company v Chamberlain

JurisdictionEngland & Wales
Year1918
Date1918
CourtCourt of Appeal
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38 cases
  • Lawrence v West Somerset Mineral Railway Company
    • United Kingdom
    • Chancery Division
    • Invalid date
    ... ... Verner v. General and Commercial Investment Trust [1894] 2 Ch. 239 and Ammonia Soda Co. v. Chamberlain [1918] 1 Ch. 266 applied ... Held, further, that the plaintiff was not ... ...
  • Dolan (Inspector of Taxes) v AB Co Ltd
    • Ireland
    • High Court
    • March 11, 1966
    ...431. Cases also cited Alianze Co Ltd v Bell 5 TC 60, 172 [1904] 2 KB 645, [1905] 1 KB 184, [1906] AC 18. 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 v United Glass Bottle Manufacturers Ltd 38 TC 369. CIR v Al......
  • Prospect Properties Ltd ((in Liquidation)) v McNeill et Al
    • Cayman Islands
    • Grand Court (Cayman Islands)
    • December 3, 1990
    ...by the court, and counsel for the second defendant urged me to liken the present case to this. In Ammonia Soda Co. Ltd. v. Chamberlain (1918) 1 Ch 266 an excess arising from a bona tide revaluation of assets of the company was used to eliminate a debit balance on the profit and loss account......
  • Lion Company
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • December 9, 2009
    ...a familiar one, but we think it is helpful to refer to two authorities in this connection. The first is Ammonia Soda Co Ltd v Chamberlain[1918] 1 Ch 266, where (at p. 286) Swinfen Eady LJ said: What is fixed capital? That which a company retains, in the shape of assets upon which the subscr......
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