Cenlon Finance Company Ltd v Ellwood

JurisdictionEngland & Wales
Year1960
Date1960
CourtChancery Division

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14 cases
  • Re XY & Company
    • Singapore
    • High Court (Singapore)
    • 18 February 1966
    ...of Inland Revenue (1915-21) 7 TC 236 (refd) Cansick v Hochstrasser (1959-63) 40 TC 151 (folld) Cenlon Finance Co Ltd v Ellwood [1961] Ch 50; [1960] 3 All ER 390 (folld) Commissioners of Inland Revenue v Sneath (1928-33) 17 TC 149 (refd) Kidston v Aspinall (1961-64) 41 TC 371 (folld) Income ......
  • McAteer & Bank of Ireland Mortgage Bank v Sheahan
    • Ireland
    • High Court
    • 13 September 2013
    ...Loans Limited v Reade [2012] IEHC 363, (Unrep, Laffoy J, 22/8/2012); Hamilton Gell v White [1922] 2 KB 422; In re Howard's Will Trusts [1961] Ch 50; Re Industrial Services Co Ltd [2001] 2 IR 118; Irish Life and Permanent plc v Duff [2013] IEHC 43, (Unrep, Hogan J 31/1/2013); Irish Life and......
  • MacNiven v Westmoreland Investments Ltd
    • United Kingdom
    • House of Lords
    • 8 February 2001
    ... ... the relevant statutory provision ? Thus, in Ramsay the taxpayer company sought to create an allowable loss to offset against a chargeable gain it ... ] AC 474 it led to the conclusion that, within the meaning of the Finance Act 1965 , the disposal of shares was in favour of Wood Bastow and not, as ... ...
  • Anthony While v The Commissioners for Her Majesty's Revenue & Customs, TC 01755
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 17 January 2012
    ...TC 279 R v Commissioners for Taxes for St Giles and St George Bloomsbury (ex p Hooper) 5 (1915) 7 TC 59 Cenlon Finance Co Ltd v Ellwood (1962) 40 TC 176 Scorer v Olin Energy Systems Ltd (1985) 58 TC 592 Langham v Veltma (2004) 76 TC 259 Adojutelegan v Clark (2004) SpC 430 10 R v General Com......
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