Commissioners of Inland Revenue v Carron Company

JurisdictionUK Non-devolved
CourtHouse of Lords
Year1966
Date1966

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17 cases
  • ECC Quarries Ltd v Watkis
    • United Kingdom
    • Chancery Division
    • 26 June 1975
    ...no direct authority. Relying on Cooper v. Rhymney Breweries, Ltd. 42 T.C. 509 and Commissioners of Inland Revenue v. Carron Company 45 T.C. 18, Counsel for the Appellant Company argued that the expenses had been incurred in the removal of statutory restrictions and not in the creation of an......
  • Pitt v Castle Hill Warehousing Company Ltd
    • United Kingdom
    • Chancery Division
    • 9 July 1974
  • Tucker v Granada Motorway Services Ltd
    • United Kingdom
    • Chancery Division
    • Invalid date
    ... ... 1977 July 4, ... Templeman J ... Revenue - Corporation tax - Profits of trade - Payment by tenant to ... 1964 the Minister of Transport granted the taxpayer company a 50-year lease of a motorway service area. The terms of ... The special commissioners allowed an appeal by the taxpayer company against an ... Ltd. v. Dale [1932] 1 K.B. 124, C.A. and Inland Revenue Commissioners v. Carron Co. (1968) 45 T.C. 18, ... ...
  • Whitehead v Tubbs (Elastics) Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 8 November 1983
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