Commissioners of Inland Revenue v Korean Syndicate
| Jurisdiction | England & Wales |
| Year | 1921 |
| Date | 1921 |
| Court | Court of Appeal |
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27 cases
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Commissioners of Inland Revenue v Westleigh Estates Company
...was not carrying on business within Section 39 of the Finance (No. 2) Act, 1915. This decision was reversed by the Court of Appeal, [1921] 3 K.B. 258. That Court held that the operation carried out by the company was a turning to account of the concession within the memorandum of associatio......
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The Commissioners of Inland Revenue v The Westleigh Estates Company, Ltd
...was not carrying on business within Section 39 of the Finance (No. 2) Act, 1915. This decision was reversed by the Court of Appeal, [1921] 3 K.B. 258. That Court held that the operation carried out by the company was a turning to account of the concession within the memorandum of associatio......
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The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
...455American Thread Co. v. Joyce, ELRTAX[1913] A.C. 29; 6 T.C. 1 & 163Commissioners of Inland Revenue v. Korean Syndicate, Limited,ELR[1921] 3 K.B. 258 17. With the consent of the Appellants and Respondent we reserved our decision, which was communicated to the parties on 25th September, 192......
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Dawson Group Plc v HM Revenue and Customs
......Thus in paragraph 23 he said: “Although, as the Korean Syndicate case showed, a holding company could be regarded as carrying on ......
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