Commissioners of Inland Revenue v Truman, Hanbury, Buxton and Company, Ltd, and Another
| Jurisdiction | England & Wales |
| Judgment Date | 07 July 1913 |
| Judgment citation (vLex) | [1913] UKHL J0707-1 |
| Court | House of Lords |
| Date | 07 July 1913 |
[1913] UKHL J0707-1
House of Lords
Whereas Counsel were heard, as well on Thursday the 10th, as Friday the 11th, Monday the 14th, and Tuesday the 15th, days of April last, upon the Petition and Appeal of the Commissioners of Inland Revenue, praying, that the matter of the Order set forth in the Schedule thereto, namely, an Order of His Majesty's Court of Appeal, of the 20th of July 1912, except so far as regards the words "And it is further ordered that save as aforesaid the said Appeal he dismissed," might be reviewed before His Majesty the King in His Court of Parliament, and that the said Order, except so far as aforesaid, might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to His Majesty the King, in His Court of Parliament, might seem meet; as also upon the printed Case of Truman, Han bury, Buxton and Company, Limited, and Edwin Warden, lodged in answer to the said Appeal; and whereas, by an Order of this House, of the 3d day of June last, it was ordered that the said Appeal be re-argued on Thursday the 5th day of June last; and whereas the said Appeal was accordingly re-argued, as well on Thursday the 5th, as Friday the 6th, and Monday the 9th, days of June last; and due consideration being had this day of what was offered on either side in this Cause:
It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of His Majesty the King assembled, That the said Order of His Majesty's Court of Appeal, of the 20th day of July 1912, so far as complained of in the said Appeal, be, and the same is hereby, Reversed, and that the Order of the King's Bench Division of the High Court of Justice, of the 22nd day of April 1912, thereby varied, be, and the same is hereby, Restored, except as regards the Costs directed by the said Order to be paid; and it is hereby Declared, That on the true construction of subsection 2 of section 44 of the Finance (1909- 10) Act, 1910, the premises known as the "Eagle Public House," 217 Great College Street, N.W., in the County of...
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Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
...they show what it is that the licensee is paying for. Thus, in Commissioners of Inland Revenue v.Truman, Hanbury, Buxton & Co., Ltd., [1913] A.C. 650, at page 659, Lord Haldane, L.C., observed that the corresponding Section which he was there considering dealt "not with the annual "value of......
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Youngleson Investments (Pty) Ltd v South Coast Regional Rent Board and Another; Graham Properties Ltd v South Coast Regional Rent Board and Another
...1926, 16 and 17 Geo. 5 Ch. 28 sec. (4). See, also, Commissioners of Inland Revenue v. Truman, Hanbury, Buxton & Co. Ltd., and Another, B 1913 A.C. 650, and Butterworth's Words and Phrases 2nd ed., s.v. "annual value" and "rental value"). The following meaning is given to "huurwaarde" in Die......
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Youngleson Investments (Pty) Ltd v South Coast Regional Rent Board and Another; Graham Properties Ltd v South Coast Regional Rent Board and Another
...1926, 16 and 17 Geo. 5 Ch. 28 sec. (4). See, also, Commissioners of Inland Revenue v. Truman, Hanbury, Buxton & Co. Ltd., and Another, B 1913 A.C. 650, and Butterworth's Words and Phrases 2nd ed., s.v. "annual value" and "rental value"). The following meaning is given to "huurwaarde" in Die......