Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)

JurisdictionEngland & Wales
Judgment Date08 June 1931
Date08 June 1931
CourtCourt of Appeal
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114 cases
  • Tucker v Granada Motorway Services Ltd
    • United Kingdom
    • House of Lords
    • 23 Mayo 1979
    ...always an actual asset, but it endures in the way that getting rid of a lease or getting rid of onerous capital assets … endures." ( 16 T.C. 253, 262.) 11 So here we obtain an indication that, while the fact that the benefit obtained was enduring, in the sense that it might last for over 4......
  • Tucker v Granada Motorway Services Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 14 Junio 1978
    ...accept that the result of the cases is as propounded by Mr. Rees. That was the way that Mr. Justice Rowlatt put the matter in Anglo-Persian Oil Co. Ltd. v. Dale in the court of first instance in 16 Tax Cases, p. 253, the relevant passage being at page 262. Mr. Justice Rowlatt there, after ......
  • Lawson v Johnson Matthey Plc
    • United Kingdom
    • House of Lords
    • 14 Mayo 1992
    ...and not a capital payment. I refer in particular to Mitchell v. B.W. Noble Ltd. [1927] 1 K.B. 719; Anglo-Persian Oil Co. Ltd. v. Dale [1932] 1 K.B. 124; and Commissioners of Inland Revenue v. Carron Co. (1968) 45 T.C. 18. This must be no less true of a payment made to save the whole of an e......
  • Kulim Rubber Plantations Ltd v Director-General of Inland Revenue
    • Malaysia
    • High Court (Malaysia)
    • 1 Enero 1979
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