British Sugar Manufacturers Ltd v Harris (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Court | Court of Appeal |
| Year | 1938 |
| Date | 1938 |
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12 cases
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Vestey's Executors v Commissioners of Inland Revenue
...I think I am bound by authority to reject this contention. In the case of British Sugar Manufacturers, Ltd. v. Harris, 21 T.C. 528; [1938] 2 K.B. 220, Finlay, J., following a previous decision of his own, held that the discovery of a point of law warrants the making of an additional assessm......
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Bairead v McDonald
...S428(3) ANDERTON & HALSTEAD LTD V BIRRELL INSPECTOR OF TAXES 1932 1 KB 271 BRITISH SUGAR MANUFACTURERS LTD V HARRIS INSPECTOR OF TAXES 1938 2 KB 220 MULTIPAR SYNDICATE LTD V DEVITT INSPECTOR OF TAXES 1945 1 AER 298 INCOME TAX ACT 1967 S428(9) FINANCE (MISCELLANEOUS PROVISIONS) ACT 1968 FI......
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MULTIPAR SYNDICATE, Ltd v DEVITT (HM INSPECTOR of TAXES)
...of the Section. Again it is clear that in the case of British Sugar Manufacturers, Ltd. v. Harris, 21 T.C. 528, and more fully in [1938] 2 K.B. 220, as far as the arguments are concerned, the Court of Appeal were prepared to hold that what took place in that case was not discovery within th......
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Commercial Structures Ltd v Briggs
...(and it is the reason why I have gone through the authorities rather carefully) when one come to consider the case ofBritish Sugar Manufacturers, Ltd. v. Harris; and here I am going to refer to the report in the Law Reports, because it is rather fuller-it is in [1938] 2 K.B. 220(1). By an a......
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