Coltness Iron Company v Black
| Jurisdiction | England & Wales |
| Judgment Date | 07 April 1881 |
| Docket Number | No. 7. |
| Date | 07 April 1881 |
| Court | House of Lords |
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28 cases
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Commissioners of Inland Revenue v Church Comrs. for England
...in the sense of payments for a fixed term. The principle of this was explained with elegance and authority in Coltness Iron Co. v. Black 1 T.C. 287 both in the Court of Session and in this House, and since I cannot find that citation from these judgments has been made in recent authority, I......
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Stow Bardolph Gravel Company Ltd v Poole
...to do justice to the arguments put before us. But the earlier cases, I think, may be treated as sufficiently exemplified by the Coltness Iron Company case and the Alianza case, and they in turn may be said to be the foundation for what is said in the Golden Horse Shoe case. The Coltness Iro......
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Smith v Secretary of State for Work and Pensions [2006] UKHL 35 CCS 2858 2002
...the rule about depreciation is very long-established, going back at least to the decision of this House in Coltness Iron Co v Black (1881) 6 App Cas 315). So a self-employed taxpayer transcribing figures from his accounts (which he will not send to the Inland Revenue) to the SAI will find a......
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Commissioners of Inland Revenue v Wood Bros. (Birkenhead) Ltd
...S.J. 52; [1958] 1 All E.R. 405; (H.L.) [1959] 2 W.L.R. 47; 103 S.J. 54; [1959] 1 All E.R. 53; 227 L.T.Jo. 23. 1 36 T.C. 28, at p. 75. 2 6 App. Cas. 315, at p. 330; 1 T.C. 287, at p. 316. 1 4 T.C. 265, at pp. 293-4. 1 4 T.C. 265, at pp. 293-4. 2 Glazed Kid, Ltd. v. Commissioners of Inland Re......
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2 books & journal articles
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SARS’s application of the additional medical scheme fees tax credit for prescribed expenditure: a rule of law violation?
...1990 (2) SA 548 (A) at 558. 40 Per Steyn CJ in CIR v MacNeillie’s Estate 1961 (3) SA 833 (A) at 838. In Coltness Iron Co v Black (1881) 6 App Cas 315 (HL) Lord Blackburn held: ‘No tax can be imposed on the subject without words in an Act of Parliament clearly showing an intention to lay a b......
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S.A. AUTHORITY V. REGIONAL TAX BOARD
...of the Act and therefore did not validly impose a community tax. 50 CASE REFERRED TO IN JUDGMENT: 1. Coltness Iron Company v. Black (1881) 6 App.Cas. 315. Chief Williams, for the Appellants. Adio (Principal State Counsel Western State), for the Respondent. 5 S.A. AUTHORITY V 10 REGIONAL TAX......