Dott v Brown
| Jurisdiction | England & Wales |
| Date | 1936 |
| Court | Court of Appeal |
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17 cases
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Commissioners of Inland Revenue v Plummer
...Mallaby-Deeley 23 TC 153; Panorama Developments (Guildford) Ltd. v. Fidelis Furnishing Fabrics Ltd. [1971] 3 All ER 16; Dott v. Brown [1936] 1 All ER 543; Lupton v. F. A. & A. B. Ltd. 47 TC 580; [1972] AC 634. 9. We, the Commissioners who heard the appeal, took time to consider our decision......
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Oppenheimer v Cattermole (HM Inspector of Taxes)
...be dismissed. 9. The following cases were cited by the parties: Chibbettv. Joseph Robinson & Sons (1924) 9 T.C. 48; Dottv. Brown [1936] 1 All E.R. 543; Lowenthal v.Attorney-General [1948] 1 All E.R. 295; Westminster Bank Ltd. v. Riches 28 T.C. 159; [1947] A.C. 390;Higgs v. Olivier 33 T.C. 1......
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Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
...the matter has been discussed, two in the Court of Appeal, Commissioners of Inland Revenue v.Ramsay, 20 T.C. 79, and Dott v. Brown, [1936] 1 All E.R. 543, and Commissioners of Inland Revenue v.Ledgard(1) , a decision of my brother Lawrence. In those three cases, the matter has been fully co......
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Kommissaris van Binnelandse Inkomste en 'n Ander v Hogan
...in Bodily and Fatal Injury Cases band 1 op 66-72. A R W Nugent SC namens die respondent het na die volgende gesag verwys: Dott v Brown [1936] All ER 543 (CA) op 548, 550; The Oxford English Dictionary sv 'annuity' en 'instalments'; Chambers Twentieth Century B Dictionary sv 'annuity'; Webst......
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1 books & journal articles
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The Tax Characterisation of 'Earn-Outs'
...by the Supreme Court of Appeal in 1999(1)SA315 (SCA), but on the basis of the majority judgment of Southwood J. 9 1935 20 TC 79. 10 [1936] 1 All ER 543 16 VOLUME 6 • ISSUE 3 • SEPTEMBER 2015Business Tax & Company Law Quarterly© SIBER INKpredetermined formula does not change the nature of......