Commissioners of Inland Revenue v Alexander von Glehn & Company Ltd
| Jurisdiction | England & Wales |
| Court | Court of Appeal |
| Year | 1919 |
| Date | 1919 |
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32 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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Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
...foreign or dominion taxes and reliance was placed upon the cases of Strong v. Woodifield [1906] A.C. 448, 5 Tax Ca. 215; Commissioners of Inland Revenue v. Von Glehn [1920] 2 K.B. 553, 12 Tax Ca. 232; Commissioners v. Warnes [1929] 2 K.B. 444. 12 Tax Ca. 227; L.C. Ltd. v. Ollivant [1944]......
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Morgan v Tate & Lyle Ltd
...Co. Ltd. v. Jones [1924] 8 T.C. 725); or as law-breaker ( Inland Revenue Commissioners v. Warnes & Co. [1919] 2 K.B.444; Inland Revenue Commissioners v. Von Glehn [1920] 2 K.B. 553). Here I would say that the expenditure was made by the company not as trader, but as owner of the trade, and ......
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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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