Cole Bros. Ltd v Phillips
| Jurisdiction | England & Wales |
| Date | 1981 |
| Court | Court of Appeal (Civil Division) |
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11 cases
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Ó Culacháin v Mcmullan Brothers Ltd
...Mount Ford and Knibbs v. Ward 49 TC 523). The fact that something is a structure or building is not decisive. In Cole Bros v. Philips 1981 STC 671. Oliver L.J. said in his judgment at p. 677:- "At the risk of propounding yet a further refinement, it seems to me that the authorities, with on......
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Cole Bros. Ltd v Phillips
...the particular case." 6To this admirable precept Oliver L.J. in delivering the judgment of the Court of Appeal in the instant case at [1981] STC 671 p.682 warily, and perhaps wearily, added the cautionary rider that "the English speaker must, I think, be assumed to have studied the authori......
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Ó Culacháin v Mcmullan Brothers
...8 January 1984]. Brokenhill Property Co Ltd v The Commissioner of Taxation 41 ALJB 377. Cole Brothers Ltd v Phillips (Inspector of Taxes) [1981] STC 671, [1982] STC Dixon v Fitch’s Garage 5 OTC 514, [1975] STC 480, [1975] 3 AER 455. Cases also cited Leeds Permanent Building Society v Procto......
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ZF v Comptroller of Income Tax
... ... of Taxes) v Sayer (1992) 65 TC 15 (refd) Case A43 (1969) 69 ATC 244 (refd) Cole Bros Ltd v Phillips (H M Inspector of Taxes) [1982] 1 WLR 1450; (1981) 55 TC 188 (refd) ... ...
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