Attorney General v Metropolitan Water Board
| Jurisdiction | England & Wales |
| Date | 1928 |
| Year | 1928 |
| Court | Court of Appeal |
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20 cases
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Neumann v Commissioners of Inland Revenue
...accuracy be called the landlord's income." 43 In this connexion I may observe that I do not think that the case of the Attorney General v. The Metropolitan Water Board, 1928, 1 K.B. 833, affords support to a contrary view. Whether rightly or wrongly decided (as to which I express no opinio......
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Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
...payment out of capital. The principle which had been enunciated in the earlier case ofAttorney-General v. Metropolitan Water Board(1), [1928] 1 K.B. 833, was described by Lord Macmillan in the Central London case(2) when, at page 147, he said: whenever, in any year, the amount of interest p......
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Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
...if he decides to make his annual payment out of capital. 34 The principle which had been enunciated in the earlier case of Attorney-General v. Metropolitan Water Board [1928] 1 K.B. 833 was described by Lord Macmillan in the Central London case when (at page 147) he said: — "Whenever in any......
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Neumann v The Commissioners of Inland Revenue
...21 and Rule 20, as now to be interpreted by Section 7 (1) and (2) of the Finance Act, 1931. The cases of the Metropolitan Water Board, [1928] 1 K.B. 833(1), and of Luipaard's Vlei Estate and Gold Mining Company, [1930] 1 K.B. 593(2), illustrate the difficulties that arise in construing and ......
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