Collins (Inspector of Taxes) v Adamson (Joseph) & Company ; Joseph Adamson & Company v Collins
| Jurisdiction | England & Wales |
| Date | 1937 |
| Year | 1937 |
| Court | King's Bench Division |
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15 cases
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Dolan (Inspector of Taxes) v AB Co Ltd
...95 LJ, KB 936, 97 LJ, KB 735. City of London Contract Corporation v Styles [1887] 2 TC 239. Collins v Adamson 21 TC 400, [1937] 4AE 236, [1938] 1 KB 477. Duke of Westminster v CIR 19 TC 490, [1936] AC 1, 151 LT Eastmans v Shaw 14 TC 218. Edwards v Bairstow [1955] 3 WLR 410, 36 TC 207, [1956......
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Strick (HM Inspector of Taxes) v Regent Oil Company Ltd
...I consider, be of a capital nature: cf. United Steel Companies Ltd. v. Cullington (1939) 23 T.C. 71;Collins v. Joseph Adamson & Co.(1)[1938] 1 K.B. 477, and Sun Newspapers Ltd. v. Federal Commissioner of Taxation 61 C.L.R. 337. The position must surely be the same if, instead of the payment......
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Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
...to a particular retailer such payments would I consider be of a capital nature. ( Compare United Steel v. Cullington 23 T.C. 71, Collins v. Joseph Adamson [1938] 1 K.B. 477 and Sun Newspapers v. Federal Commissioner of Taxation 61 C.L.R. 337). The position must surely be the same if instead......
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Dolan v A.B. Company Ltd
...352. 27 (1956) 37 T.C. 56. 28 [1926] A.C. 205. 29 [1921] 2 A.C. 13. 30 [1935] A.C. 431. 31 1922 S.C. 112. 32 [1957] 1 W.L.R. 190. 33 [1938] 1 K.B. 477. 34 [1942] 2 K.B. 184. 35 (1939) 23 T.C. 71. 36 [1906] A.C. 18. 37 (1942) 25 T.C. 59. 38 [1936] A.C. 1. 39 [1947] 1 All E.R. 742. 40 [1946] ......
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