Commissioners of Inland Revenue v Marine Steam Turbine Company

JurisdictionEngland & Wales
Year1920
Date1920
CourtKing's Bench Division
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34 cases
  • E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • G. E. Capital Bank Ltd v Rushton and Another
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 14 December 2005
    ...referred us to two further authorities in other areas of the law, Smith v Anderson (1879) 15Ch. D. 247 and Commissioners of Inland Revenue v Marine Steam Turbine Co. Ltd [1920] 1 K.B. 193. In Smith v Anderson a number of investors subscribed for shares in telegraph companies which they vest......
  • The Commissioners of Inland Revenue v The Westleigh Estates Company, Ltd
    • United Kingdom
    • King's Bench Division
    • 19 February 1925
    ...balance sheet of the company, and so be subject to tax. In The Commissioners of Inland Revenue v. The Marine Steam Turbine Company(2), [1920] 1 K.B. 193, it was held that a company, the liquidation of which was stayed for the purpose of receiving royalties, which were found to be in effect ......
  • Commissioners of Inland Revenue v Westleigh Estates Company
    • United Kingdom
    • Court of Appeal
    • 19 February 1925
    ...balance sheet of the company, and so be subject to tax. In The Commissioners of Inland Revenue v. The Marine Steam Turbine Company(2), [1920] 1 K.B. 193, it was held that a company, the liquidation of which was stayed for the purpose of receiving royalties, which were found to be in effect ......
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