Ellis v Lucas
| Jurisdiction | England & Wales |
| Year | 1966 |
| Date | 1966 |
| Court | Chancery Division |
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10 cases
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Commissioners of Inland Revenue v Brander & Cruickshank
...but not part of it. The case of Blackburn does not, in my view, assist the Crown. 20 The next case relied upon was Ellis v. Lucas [1967] Ch. 858 where Ungoed Thomas J. held that, on the findings of the Special Commissioners, terminal payments were not assets of the taxpayer's business as a ......
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Commissioners of Inland Revenue v Brander & Cruickshank
...1 W.L.R. 325Blackburn v. Close Bros. Ltd. TAX(1960) 39 T.C. 164Mitchell v. Ross TAXELR40 T.C. 11; [1962] A.C. 813;Ellis v. Lucas TAXELR43 T.C. 276; [1967] Ch. 858 IX. We, the Commissioners who heard the appeal, after considering the evidence adduced and the arguments addressed to us, gave o......
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Creed v H. & M. Levinson Ltd
...38 TC 120; Blackburn v. Close Bros., Ltd. 39 TC 164; Fleming v. Bellow Machine Co., Ltd. 42 TC 308; [1965] 2 All ER 513; Ellis v. Lucas 43 TC 276; [1967] Ch 858; John Mills Productions Ltd. v. Mathias 44 TC 441; Walker v. Carnaby Harrower, Barham & Pykett 46 TC 561; [1970] 1 WLR 276; Simpso......
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Simpson (HM Inspector of Taxes) v John Reynolds & Company (Insurances) Ltd
...9 T.C. 48. 2 16 T.C., at p. 653. 3 22 T.C. 519, at p. 524. 1 1952 S.C. 120. 2 21 T.C. 608. 1 [1956] 1 W.L.R. 931. 1 (1960) 39 T.C. 164. 2 43 T.C. 276; [1967] Ch. 1 9 T.C. 48. 2 [1954] A.C. 182. 3 [1960] A.C. 376. 4 38 T.C., at p. 685. 1 46 T.C. 561. 2 9 T.C. 48. 1 19 T.C. 390, at p. 431. 2 ......
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