Commissioners of Inland Revenue v Carron Company
| Jurisdiction | UK Non-devolved |
| Court | House of Lords |
| Year | 1966 |
| Date | 1966 |
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17 cases
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ECC Quarries Ltd v Watkis
...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
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Tucker v Granada Motorway Services Ltd
... ... 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
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