Benson (Inspector of Taxes) v Yard Arm Club Ltd

JurisdictionEngland & Wales
Judgment Date1979
Date1979
Year1979
CourtCourt of Appeal (Civil Division)
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33 cases
  • Leeds Permanent Building Society v Procter
    • United Kingdom
    • Chancery Division
    • 30 July 1982
    ... ... Proctor (H.M. Inspector of Taxes) ... Mr. A. Park Q.C. and Mr. J.R. Gardiner, ... That had been the function of the ship in issue in Benson v. Yard Arm Club Ltd. 53 T.C. 67 and it was held in that ... ...
  • Infra Quest Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
    • Malaysia
    • High Court (Malaysia)
    • 1 January 2016
  • Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 July 1997
    ...Solicitor of Inland Revenue) for the Crown. The following cases were referred to in the judgment: Benson (HMIT) v Yard Arm Club Ltd TAX(1979) 53 TC 67 Carr (HMIT) v Sayer TAXTAX(1992) 65 TC 15; [1992] BTC 286 Commr of Inland Revenue v Waitaki International Ltd [1990] 3 NZLR 27 Cole Bros Ltd......
  • Cole Bros. Ltd v Phillips
    • United Kingdom
    • House of Lords
    • 11 March 1982
    ...expression "plant", where it is used in section 41 is an ordinary English word to be interpreted, in the words of Buckley L.J., in Benson v. Yard Arm Club Ltd. [1979] 2 All E.R. 336 at pp.338–9 and [1979] STC 266 at pp.268–9: "as a man who speaks English and understands English accurately ......
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