Curtis (HM Inspector of Taxes) v J. & G. Oldfield, Ltd
| Jurisdiction | England & Wales |
| Court | King's Bench Division |
| Judgment Date | 12 March 1925 |
| Date | 12 March 1925 |
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8 cases
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Roebank Printing Company Ltd v Commissioners of Inland Revenue
... ... (6) That this case was clearly distinguishable from the case of Curtis v. J. & G. OldfieldTAX , (1925) 9 T. C. 319, founded on by the Inspector f Taxes. And he referred to the following cases: Vallambrosa Rubber Co. v. Inland ... 2 The case of Curtis v. J. & G. Oldfield 3 was distinguishable on its facts. The managing director in that case ... ...
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Bamford v A.T.A. Advertising Ltd
...Roebank Printing Co. Ltd. v. Commissioners of Inland Revenue TAX13 T.C. 864; 1928 S.C. 701 Curtis v. J. & G. Oldfield Ltd. TAX(1925) 9 T.C. 319 English Crown Spelter Co. Ltd. v. Baker TAX(1908) 5 T.C. 327 Henderson v. Meade-King Robinson & Co. Ltd. TAX(1938) 22 T.C. 97 Baker v. Mabi......
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[2013] 2 SLR 155
...v Rendle (1965) (1) SA 59 (SRAD) ; 26 SATC 326 (refd) Commissioner of Taxes v Webber [1956] NZLR 552 (refd) Curtis v J & G Oldfield Ltd (1925) 9 TC 319 (refd) Income Tax Case No 298 (1934) 8 SATC 58 (refd) Income Tax Case No 1242 (1975) 37 SATC 306 (refd) Income Tax Case No 1383 (1978) 46 S......
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AQP v Comptroller of Income Tax
...ground of appeal, the Board referred to the English High Court decision of Curtis (H M Inspector of Taxes) v J & G Oldfield, Limited (1925) 9 TC 319 (“Curtis”) as well as the subsequent Scottish decision of The Roebank Printing Company, Limited v The Commissioners of Inland Revenue (1928) S......
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2 books & journal articles
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Revenue and Tax Law
...had held that the so-called Curtis test laid down in the seminal English case of Curtis (HM Inspector of Taxes) v J & G Oldfield Ltd(1925) 9 TC 319 (‘Curtis’) applied in Singapore. Tay Yong Kwang J opined as follows (AQP (HC) at [54]): Did the defalcator possess an “overriding power or cont......
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Revenue and Tax Law
...income? 22.10 The point had previously arisen in the seminal English case of Curtis (HM Inspector of Taxes) v J & G Oldfield LimitedTAX(1925) 9 TC 319 (Curtis), which also involved a managing director that had passed many payments and receipts in relation to his private affairs through the ......
