Commissioners of Inland Revenue v Buxton Palace Hotel Ltd

JurisdictionEngland & Wales
Year1940
Date1940
CourtKing's Bench Division
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5 cases
  • Henry Briggs, Son & Company, Ltd ((in Liquidation)) v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • Invalid date
    ... ... The first is Commissioners of Inland Revenue v. Buxton Palace Hotel, Ltd. , 29 T.C. 329. In that case the hotel company's property had been requisitioned ... ...
  • Cook (Inspector of Taxes) v Medway Housing Society Ltd
    • United Kingdom
    • Chancery Division
    • 19 December 1997
    ... ... Brennan (instructed by the solicitor of Inland Revenue) for the Crown ... Kevin Prosser QC ... [1946] ATC 355 IR Commrs v Buxton Palace Hotel Ltd TAX (1948) 29 TC 329 ... against the decision of the special commissioners dated 3 September 1996. The special commissioner ... ...
  • Commissioners of Inland Revenue v Olive Mill, Ltd ((in Liquidation))
    • United Kingdom
    • Chancery Division
    • 5 March 1963
    ...476; [1963 ] 2 All E.R. 130; 234 L.T.Jo. 262. 1 Reported [1963] 1 W.L.R. 712; 107 S.J. 476; [1963 ] 2 All E.R. 130; 234 L.T.Jo. 262. 1 29 T.C. 329. 2Ibid., at p. 1 38 T.C., at p. 230. 2 29 T.C. 329. 3 39 T.C. 410. 4Ibid., at p. 423. 1 39 T.C., at pp. 429-30. 2Ibid., at p. 432. 1 39 T.C. 410......
  • Briggs (Henry), Son & Company Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 21 December 1960
    ...other property" within the meaning of section 19 (4) of the Finance Act, 1937. 17It has been held in the cases of Commissioners of Inland Revenue v. Buxton Palace Hotel, Ltd., 29 T.C. 329, and Carpet Agencies, Ltd. v. Commissioners of Inland Revenue, 38 T.C. 223, that the word "functions"......
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