Bamford v A.T.A. Advertising Ltd

JurisdictionEngland & Wales
Judgment Date27 March 1972
Date27 March 1972
CourtFamily Division
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6 cases
  • Practice Direction (Divorce Decree Absolute)
    • United Kingdom
    • Family Division
    • Invalid date
  • Stephen Hoey & Others v Commissioners for HM Revenue & Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 13 May 2022
    ...limits to this – for instance, the firm cannot pay the employee's PAYE tax for him and claim to deduct it as an expense: see Bamford v ATA Advertising Co Ltd [1972] 1 WLR 1261. But, in general, money laid out in order to secure the continued loyal service of the workforce is referable only......
  • MacKinlay v Arthur Young McClelland Moores & Company
    • United Kingdom
    • House of Lords
    • 23 November 1989
    ...limits to this — for instance, the firm cannot pay the employee's PAYE tax for him and claim to deduct it as an expense (see Bamford v. A.T.A. Advertising Ltd. [1972] 1 W.L.R. 1261). But, in general, money laid out in order to secure the continued loyal service of the workforce is referabl......
  • Bamford (HM Inspector of Taxes) v A.T.A. Advertising Ltd
    • United Kingdom
    • Chancery Division
    • 27 March 1972
    ...you ask. Medd-If your Lordship pleases. [Solicitors:-Solicitor of Inland Revenue; Harold G. Walker & Co., Bournemouth.] 1 Reported [1972] 1 W.L.R. 1261; 116 S.J. 508; [1972] 3 All E.R. 2 Read £15,544; see pages 368-9 post. 1 1928 S.C. 701. 1 13 T.C. 864, at p. 870. 2 9 T.C. 319. 3 13 T.C. 8......
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