ECC Quarries Ltd v Watkis
| Jurisdiction | England & Wales |
| Judgment Date | 26 June 1975 |
| Date | 26 June 1975 |
| Court | Chancery Division |
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22 cases
- Markets South West (Holdings) Ltd v HM Revenue and Customs
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Marson (HM Inspector of Taxes) v Marriage
...Ltd. v. London Borough of Tower Hamlets [1976] 3 All ER 462; Randall v. Plumb 50 TC 392; [1975] 1 WLR 633; E.C.C. Quarries Ltd. v.Watkis 51 TC 153; [1977] 1 WLR 1386; Commissioners of Inland Revenue v. Ufitec Group Ltd. L(SD) 68; [1977] STC 363; O'Brien v. Benson's Hosiery (Holdings) Ltd. 5......
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Able (UK) Ltd v HM Revenue and Customs
...LtdTAXWLR [1996] BTC 144; [1996] 1 WLR 426 Earl Haig's Trustees v IR CommrsTAX (1939) 22 TC 725 ECC Quarries Ltd v Watkis (HMIT)TAXWLR (1975) 51 TC 153; [1977] 1 WLR 1386 Edwards v BairstowELRTAX [1956] AC 14; (1956) 36 TC 207 Ensign Shipping Co Ltd v IR CommrsTAX (1928) 12 TC 1169 Glenboig......
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R.T.Z. Oil and Gas Ltd v Elliss
..."a sufficiently accurate estimate" and the mere possibility of making an estimate. In E.C.C. Quarries Ltd. v. Watkis (H.M.I.T.) TAX(1975) 51 T.C. 153 expenditure on (unsuccessful) applications for planning permission was held to be of a capital nature. 11.5.3. The Revenue submits that in ad......
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