Erichsen v Last
| Jurisdiction | England & Wales |
| Date | 1881 |
| Year | 1881 |
| Court | Court of Appeal |
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39 cases
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Wilcock v Pinto & Company
...a trade within the United Kingdom. Now a trade, or exercising a trade, is prima facie, as Sir George Jessel said in Erichsen v. Last (8 Q.B.D. 414)(1), a question of fact, the answer to which must be found by considering a number of business facts. If one had to deal with it as a matter of ......
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Crookston Brothers v Inland Revenue
...Fund v. Inland Revenue, 1909 S. C. 1372. 8 Leggatt Brothers v. Gray, 1908 S. C. 67, at p. 73. 1 Story on Agency, 9th ed., p. 123. 2 8 Q. B. D. 414. 3 17 R. 167. 1 8 Q. B. D. 414. 1 [1898] 1 Q. B. 326, 3 T. C. 611. 2 (1898) 4 T. C. 25. 3 [1896] A. C. 325, 3 T. C. 462. 4 (1888) 20 Q. B. D. 75......
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Brighton College v Marriott (HM Inspector of Taxes)
...have been varied from time to time as circumstances determined the scale desirable. Lord Justice Cotton said in Erichsen v.Last(2), 8 Q.B.D. 414, at page 420: "When a person habitually does "and contracts to do a thing capable of producing profit, and for "the purpose of producing profit, h......
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R G Davis (Inspector of Taxes) v The Superioress, Mater Misericordiae Hospital, Dublin
...Revenue Commissioners 1 ITC 118, [1930] IR 317. Commissioners of Inland Revenue v Kingston Railway Co 1 ITC 131. Erichsen v Last 4 TC 422, 8 QBD 414. Werle & Co v Colquhoun 2 TC 402, 20 QBD 753 (p The Trustees of Psalms and Hymns v Whitwell 7 TLR 164, 3 TC 7. Case stated Case stated under I......
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