Commissioners of Inland Revenue v Smyth
| Jurisdiction | England & Wales |
| Date | 1914 |
| Year | 1914 |
| Court | King's Bench Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
9 cases
-
Commissioners of Inland Revenue v Anchor International Ltd [Court ofSession Inner House Extra Division]
...LtdSCWLRUNKTAX 1982 SC (HL) 133; 1982 SLT 407; [1982] 1 WLR 322; [1982] 2 All ER 230; (1982) 55 TC 252 Inland Revenue v SmythELR [1914] 3 KB 406 Jarrold v John Good & Sons LtdTAX (1963) 40 TC 681 Lyons (J) & Co Ltd v Attorney-GeneralELR [1944] Ch 281 Schofield v R & H Hall LtdUNKTAX [1975] ......
-
London Luton Hotel BPRA Property Fund LLP
...to refer to rating cases in relation to the construction of the term “structure”. The leading case in this context is IR Commrs v Smyth [1914] 3 KB 406 in which Scrutton J considered whether a private farm road constituted a “structure”. Finding that it did he said, at pp. 421–422: In my vi......
-
Commissioners Of Inland Revenue V. Anchor International Limited
...of land for that sole purpose. Counsel referred to Black v. Shaw (1913) 13 N.Z.L.R. 194; Inland Revenue Commissioners v. Smyth [1914] 3 K.B. 406 and Family Golf Centres Limited v. Thorne [1998] S.T.C. 106. Counsel submitted that, having regard to the agreed findings in relation to the build......
-
Commissioners of Inland Revenue v Anchor International Ltd [Court ofSession Inner House Extra Division]
...carpet. 11. She contended that here the pitch was something that had been constructed and was a structure. She cited IR Commrs v SmythELR[1914] 3 KB 406, a case on land value duty (at pp. 421-422): I think a structure is something artificially erected, constructed, put together, of a certai......
Request a trial to view additional results