Erichsen v Last
| Jurisdiction | England & Wales |
| Court | Court of Appeal |
| Year | 1881 |
| Date | 1881 |
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35 cases
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Wilcock v Pinto & Company
...several occasions, and there are three or four decisions to which I should like to refer. The first is the case of Erichsen v. Last(1) , reported in 8 Q.B.D., at page 414. It is not necessary that I should refer to the facts of that case; I only refer to a dictum of Lord Justice Brett on pa......
- Stone v Commissioner of Taxation
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Lee Yee Shing And Another v Commissioner Of Inland Revenue
...all the circumstances involved in the activities claimed to be a trade. As Jessel MR said of the term “trade” in Erichsen v. Last (1881) 8 QBD 414 at 416 “ There is not, I think, any principle of law which lays down what carrying on trade is. There are a multitude of things which together m......
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G.H (Trinidad) Ltd v The Board of Inland Revenue
...1 T.T.T.C. 82. (2) Ronell v. F.C.T. 8 ATR 411. (3) Parkin v.Cattell 48 T.C. 462; [1971] TR 177. (4) Erichsen v. Last 4 T.C. 422; (1881–82) 8 Q.B.D. 414. (5) Smidth (EL.) Co. E. v. Greenwood (1922) 8 T.C. 196; [1922] A.C. 417; 38 T.L.R. 421. (6) Maclaine & Co. v. Eccott, (1924) 10 T.C. 111; ......
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