Erichsen v Last

JurisdictionEngland & Wales
CourtCourt of Appeal
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
35 cases
  • Wilcock v Pinto & Company
    • United Kingdom
    • Court of Appeal
    • 20 February 1925
    ...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 ......
  • Crookston Brothers v Inland Revenue
    • United Kingdom
    • Court of Session (Inner House - Second Division)
    • 8 December 1910
    ...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......
  • Maclaine & Company v Eccott
    • United Kingdom
    • House of Lords
    • 23 March 1926
    ...There are two cases in priority to all others which are always cited upon this point. The first is the case of Erichsen v.Last(2), (1881) 8 Q.B.D. 414. It is a case in which Lord Justice Brett and Lord Justice Cotton in the course of their judgments gave some sort of test which has been app......
  • Brighton College v Marriott (HM Inspector of Taxes)
    • United Kingdom
    • King's Bench Division
    • 18 December 1925
    ...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......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT