Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
| Jurisdiction | England & Wales |
| Date | 1919 |
| Year | 1919 |
| Court | Court of Appeal |
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40 cases
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Casey v Royal Cinemas (Limerick) Ltd
...1. (4) 1927 S. C. 705; 13 Tax Cas. 1. (5) 5 Tax Cas. 168. (6) 1924 S. C. 231; 8 Tax Cas. 671. (7) 1928 S. C. 738; 14 Tax Cas. 34. (8) [1920] 2 K. B. 553. (9) [1906] A. C. 448. (10) 1915 S. C. 91; 6 Tax Cas. 572. (11) [1901] 2 K. B. 349; 4 Tax Cas, 430. (12) [1942] I. R. 616. (13) 18 Tax Cas......
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Dolan (Inspector of Taxes) v AB Co Ltd
...AC 352. Bomford v Osborne [1942] AC 14. Bradbury v United Glass Bottle Manufacturers Ltd 38 TC 369. CIR v Alexander von Glehn & Co [1920] 2 KB 553. CIR v Cola 38 TC 334, [1959] SLT CIR v Granite City Steamship Co 1927 Sess Cas 705, 13 TC 1. CIR v Newcastle Breweries 12 TC 927, 95 LJ, KB 936......
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McKnight (Inspector of Taxes) v Sheppard
...no sum shall be deducted in respect of (e) any loss not connected with or arising out of the trade, profession or vocation. 62. Warnes and Von Glehn establish that a civil penalty under an Act of Parliament is a loss within what is now s. 130(e). I can see no rational distinction between a ......
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Tax Relief For Victims of Fraud
...Proprietary Gold Mines Ltd (1952) 33 TC 75. (18) Consider Fairrie v Hall (1947) 28 TC 200 (19) See IRC v Alexander von Glehn & Co. Ltd [1920] 2 KB 553, 12 TC 232. (20) Allen v Farquharson Brothers & Co., ref. 14 above. (21) Ceylon Commission of Inland Revenue v Appuhamy (1961) 41 ATC 317. (......