Argosy Company Ltd v Inland Revenue Commissioner
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1971 |
| Date | 1971 |
| Year | 1971 |
| Court | Privy Council |
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41 cases
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Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
...what he had said earlier about the assessment not being made capriciously. The other decision of the Privy Council was in Argosv Co. Ltd. v Inland Revenue Comr. [1971] I WLR 514. The legislation which was there under consideration was the Income Tax Ordinance of Guyana in which again the wo......
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Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
...the Solicitor for Customs and Excise) for the Crown. The following cases were referred to in the judgment: Argosy Co Ltd v IR Commrs WLR[1971] 1 WLR 514 Associated Provincial Picture Houses Ltd v Wednesbury CorporationELR[1948] 1 KB 223 C & E Commrs v John Dee Ltd VAT[1995] BVC 361 Commr of......
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Van Boeckel v Commissioners of Customs and Excise
...not being made capriciously. The other decision of the Privy Council was in the case of Argosy Co. Ltd. v. I. R. Commrs. WLR[1971] 1 W. L. R. 514. The legislation which was there under consideration was the Income Tax Ordinance of Guyana in which again the words "to the best of his judgment......
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Couldwell Concrete Flooring Ltd v The Commissioners For Her Majesty's Revenue & Customs, TC 05503
...15 involve an element of guesswork. It means simply "to the best of (their) judgment on the information available" (Argosy Co v IRC [1971] 1 WLR 514, 517 per Lord Donovan).” 146. He added at [16]: “In Rahman v Customs & Excise Commissioners [1998] STC 826, I 20 drew attention to phrases use......
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