ECC Quarries Ltd v Watkis
| Jurisdiction | England & Wales |
| Judgment Date | 26 June 1975 |
| Year | 1975 |
| Date | 26 June 1975 |
| Court | Chancery Division |
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Markets South West (Holdings) Ltd v HM Revenue and Customs
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- Upper Tribunal (Tax and Chancery Chamber)
- Invalid date
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R.T.Z. Oil and Gas Ltd v Elliss
- United Kingdom
- Chancery Division
- 18 June 1987
..."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...... -
Marson (HM Inspector of Taxes) v Marriage
- United Kingdom
- Chancery Division
- 21 December 1979
...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...... -
Herbert Smith (A Firm) v Honour (Inspector of Taxes)
- United Kingdom
- Chancery Division
- 12 February 1999
...were referred to in the judgment: BSC Footwear Ltd v Ridgway (HMIT) ELRTAX[1972] AC 544; 47 TC 495 ECC Quarries Ltd v Watkis (HMIT) WLR[1977] 1 WLR 1386 Edward Collins & Sons Ltd v IR Commrs TAX(1924) 12 TC 773 Gallagher v Jones (HMIT); Threlfall v Jones (HMIT) TAXELR[1993] BTC 310; [1994] ......