Commissioners of Inland Revenue v John Lewis Properties Ltd
| Jurisdiction | England & Wales |
| Year | 2000 |
| Date | 2000 |
| Court | Special Commissioners |
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5 cases
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Scribes West Ltd v Relsa Anstalt and Others (No 3)
...lease, the person entitled to the rents is properly regarded as the "person entitled to the income" for the purposes of section 10 (cf the John Lewis case, below) . 23 In Schalit v Joseph Nadler Ltd, Mr Nadler was a lessee of property, part of which he sublet to the plaintiff. In 1931 he ma......
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Able (UK) Ltd v HM Revenue and Customs
...the General Commissioners referred to “the five indicia” identified by Dyson LJ in IRC v John Lewis Properties [2002] EWCA Civ 1869, [2003] Ch. 513 at paragraph 80, he himself acknowledged that those indicia might have little application to circumstances which differed from the lump sum pr......
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CBRE Loan Servicing Ltd v Gemini (Eclipse 2006–3) Plc and Others
... ... John Brisby QC and Sharif Shivji ... to refinance a portfolio of commercial properties in England, Wales and Scotland. The intention was ... , including "a ledger in respect of revenue amounts received by and paid by the Issuer" ... for tax purposes (on which see IRC v John Lewis Properties Plc [2002] EWCA Civ 1869 , [2003] ... ...
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Adhinath Singh Lutchumun (Appellants) Director General of the Mauritius Revenue Authority (Respondent) Director General of the Mauritius Revenue Authority (Appellant) Adhinath Singh Lutchumun (Respondents)
...sense in reaching a conclusion as to how the receipt is to be classified." In Inland Revenue Commissioners v John Lewis Properties plc [2003] Ch 513, para 16 Arden LJ suggested a classification that might be adopted to discover whether there was a principle by which such cases might be org......
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