Commissioners of Inland Revenue v Stuart (John Dow)
| Jurisdiction | England & Wales |
| Judgment Date | 14 December 1949 |
| Date | 14 December 1949 |
| Docket Number | No. 3. |
| Court | House of Lords |
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5 cases
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Income Tax Special Commissioners v Linsleys (Established 1894) Ltd
...to be very far removed from the present case. 44 Finally, on this part of the case, the Attorney-General referred to Commissioners of Inland Revenue V. John Dow Stuart Ltd., 31 Tax Cases, page 274, in which it was held that under Section 18 (1) of the Finance Act (No. 2), 1939, the excess p......
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Income Tax Special Commissioners v Linsleys (Established 1894) Ltd
...Lord Dunedin in Whitney v. C.I.R. 10 T.C. at p. 110, and by members of your Lordships' House in C.l.R. v. John Dow Stuart, Limited, 31 T.C. 274 at p. 287 fin, and 296 ad fin. ( b) The words "the amount payable" appear in subsection (4) of the same section 68 and in that subsection the word......
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Digicel Jamaica Ltd v Commissioner of Taxpayer Appeals
...Black's Law Dictionary (9 th edn, page 1399) defines reimbursement as, “1. Repayment. 2. Indemnification.” In Inland Revenue Commissioners v John Dow Stuart Ltd [1950] AC 149, 164, Lord Porter observed (in relation to the word ‘repayment’ appearing in the English Finance (No 2) Act, 1939) ......
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Commissioners of Inland Revenue v John Dow Stuart, Ltd
...Williams & Murphy, for Downie, Aiton & Co., Glasgow, and D.G. M'Gregor, W.S., Edinburgh.] 1 Reported (C.S.) 1948 S.L.T. 521; (H.L.) [1950] A.C. 149. 1 11 T.C. 1Ibid., at p. 331. 1 11 T.C. 323, at p. 332. 1 Page 281 ante. ...
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