Benson (Inspector of Taxes) v Yard Arm Club Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 1979 |
| Date | 1979 |
| Year | 1979 |
| Court | Court of Appeal (Civil Division) |
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33 cases
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Leeds Permanent Building Society v Procter
... ... 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
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Bradley (HM Inspector of Taxes) v London Electricity Plc (No. 2)
...distributing electricity is the same business whether performed on the ground or below the ground (cf.Benson (HMIT) v Yard Arm Club Ltd (1979) 53 TC 67 per Templeman LJ at p. 91). Counsel submits that the structure is an item separate from the equipment within it - and, of course, vice vers......
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Urenco Chemplants Ltd v R & C Commissioners
...status of the silo to look at the company's activities as a whole and not on a piecemeal basis. [54] Benson (HMIT) v Yard Arm Club Ltd (1979) 53 TC 67 concerned a ship that was converted into a floating restaurant. The Court of Appeal held that it was not plant because its only function was......
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