Cull v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Year | 1939 |
| Date | 1939 |
| Court | House of Lords |
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16 cases
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Cenlon Finance Company Ltd v Ellwood
...have not used the qualifying words "as such" at all (see, for example, Lord Atkin's statement in Commissioners of Inland Revenuev. Cull, 22 T.C. 603, at page 636). On the other hand, I think that the decision in Hughes v.Bank of New Zealand, 21 T.C. 472, tells strongly against the contentio......
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F S Securities Ltd v Commissioners of Inland Revenue
...T.C. 281. 1 40 T.C., at pp. 293-4. 2Ibid., at p. 288. 3 40 T.C. 176. 1 27 T.C. 205, at p. 248. 2 Commissioners of Inland Revenue v. Cull, 22 T.C. 603 at p. 3 40 T.C. 176, at p. 198. 4Ibid., at p. 203. 5Ibid., at p. 207. 1 40 T.C. 176. 1 40 T.C. 176. 2 Ibid., at p. 197. 3 Purdie v. The King,......
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Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
...so called, is involved." 24That view has been acted upon in subsequent decisions, notably in that of the House of Lords in Cull v. Commissioners of Inland Revenue [1940] A.C.51; 22 Tax C. 603, where Lord Atkin stated the law thus (22 Tax C. at p. 636):— "My Lords, it is now clearly establi......
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Canadian Eagle Oil Company, Ltd v The King
...That view has been acted upon in subsequent decisions, notably in that of the House of Lords in Cull v. Commissioners of Inland Revenue, [1940] A.C. 51, at page 56; 22 T.C. 603, at page 636, where Lord Atkin stated the law thus: "My Lords, it is now clearly established that in the case of a......
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