Commissioners of Inland Revenue v Reinhold
| Jurisdiction | Scotland |
| Judgment Date | 23 January 1953 |
| Date | 23 January 1953 |
| Court | Court of Session (Inner House - First Division) |
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10 cases
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Revenue Commissioners v O'Farrell
... ... The appellant also refers to a number of other cases including Commissioners of Inland Revenue v. Reinhold (1953) 34 TC 389 and C.I.R. v. Hyndland Investments Company (1929) 14 TC 694 in which the purchasing and selling of ... ...
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Edwards (Inspector of Taxes) v Bairstow
...Lord Justice Atkin and Lord Justice Warrington in Cooper v. Stubbs, 10 Tax Cases 29 with those of Lord Russell in C.I.R. v. Reinhold, 34 Tax Cases 389 "In the Scottish Courts, however, it is clear that such a question" [i.e. whether a transaction is an "adventure in the nature of trade"] "......
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Murray v The Commissioner of Taxpayer Appeals
... ... (Ag.) ... IN THE COURT OF APPEAL REVENUE LAW - Returns - Failure to make returns - Abuse of powers - Income Tax Act ... that the Income Tax Act gives wide powers to the Commissioner of Inland Revenue to deal with the delinquency of the taxpayer. There has been no ... 20 Counsel referred to the cases of Commissioners of Inland Revenue v Reinhold (1953) 34 TC 389 , Karl Evans Brown v ... ...
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The Commissioner Of Inland Revenue v Common Empire Ltd
...the onus of persuasion. But he argues by relying on Pinson on Revenue Law, 17th edition and Commissioner of Inland Revenue v Rheinhold (1953) 34 TC 389 cited therein that there is nothing to suggest that the persuasive burden cannot shift. With respect, his acceptance of this onus is equivo......
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