Back v Daniels
| Jurisdiction | England & Wales |
| Judgment Date | 01 December 1924 |
| Date | 01 December 1924 |
| Court | Court of Appeal |
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45 cases
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Ryan Industrial Fuels Ltd v Morgan
...to take away red ash did not in my judgment detract from the appellants' occupation of the tip, As was said by Lord Justice Scrutton in Buck v. Daniels, (1925) 1 King's Bench Division, page 526 at page 543: "Exclusive occupation does not mean the power of excluding everyone else from the la......
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Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
...year or term of years be taxed on his profits under Schedule D. The point was decided by the Court of Appeal in Back v. Daniels 1925: 1 K.B.: 526. It was argued that this decision turned on the express option given to the occupier to be assessed under Schedule D, which therefore negatived a......
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Sharkey (Inspector of Taxes) v Wernher
...that must continually affect a great many taxpayers: and only now is it said that the case was wrongly decided. I find another instance in Back Daniels, 9 T.C. 183, which raised again the difficult problem of taxing part of a taxpayer's activities under Schedule B and another part under Sc......
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Sywell Aerodrome Ltd v Croft
...with the beasts of a cattle farm and, therefore, liable to assessment under Schedule D. (See, per Scrutton, L.J., in Back v. Daniels,[1925] 1 K.B. 526, at page 544, 9 T.C. 183, at page 203; approved by Lord Wright in 17 T.C., at page 673.) Does the Sywell Aerodrome stand on a different foot......
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