British Sugar Manufacturers Ltd v Harris (Inspector of Taxes)

JurisdictionEngland & Wales
Date1938
Year1938
CourtCourt of Appeal
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16 cases
  • Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
    • United Kingdom
    • King's Bench Division
    • 6 May 1949
    ...therefore, invalid. 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 a......
  • Vestey's Executors v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • Invalid date
    ...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......
  • Commercial Structures Ltd v Briggs
    • United Kingdom
    • Court of Appeal
    • 16 November 1948
    ...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 agreement, a company which was carrying on business as manufacturers of beet sugar agreed to pay to two bodies in each of four years......
  • Jones v Mason Investments (Luton) Ltd
    • United Kingdom
    • Chancery Division
    • 28 November 1966
    ...overlooking Mr. Jones's submission that, but for the intervention of the Attorney-General in British Sugar Manufacturers Ltd. v. Harris(1) 21 T.C. 528, at page 548, the Court of Appeal would have held that there was no mistake and the facts of that case were in some respects, perhaps, simil......
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