Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 08 June 1931 |
| Date | 08 June 1931 |
| Court | Court of Appeal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
114 cases
-
Tucker v Granada Motorway Services Ltd
...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
...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
...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
Request a trial to view additional results
1 books & journal articles
-
The origins and development of the general deduction formula in income tax legislation of the Cape Colony
...could hardly be46Tiley, Revenue Law 5 ed (Hart Publishing 2005) at 417 and Anglo Persian Oil Co. Ltd. vDale (Inspector of Taxes) [1932] 1 KB 124. (These statements, although not made in relation tothe 1842 Act, apply to it too.)47Tiley, at 418.48Harris, Income Tax at 409–410, 412 and 432; B......