Farmer v Scottish North American Trust Ltd
| Jurisdiction | England & Wales |
| Year | 1912 |
| Date | 1912 |
| Court | House of Lords |
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34 cases
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Brosnan v Mutual Enterprises Ltd
...transaction the test was whether it constituted a temporary and fluctuating borrowing. Farmer v. Scottish North American Trust Ltd.ELR [1912] A.C. 118 approved. 2. That the question whether borrowings were of a temporary or fluctuating nature was one of fact, and not of law. Beauchamp v. Wo......
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Beauchamp v F. W. Woolworth Plc
...time,' it may, in the sense of the statute be understood as annual, and where not, not." 19Lord Atkinson, on appeal to this House, said [1912] A.C. 118, 127 that the authorities showed: "that money borrowed by such a company as the respondent company in this case in the fluctuating temporar......
- Federal Commissioner of Taxation v Munro British Imperial Oil Company Ltd v Federal Commissioner of Taxation
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Commissioner for Inland Revenue v Felix Schuh (SA) (Pty) Ltd
...of Taxation (1940) 63 CLR 382 (2 AITR 4 at 31; 5 ATD 298); Farmer v The Scottish North American Trust Ltd 1910 SC 693 (5 TC 693; J [1912] AC 118); Lombard Australia Ltd v Federal 1994 (2) SA p803 Commissioner of Taxation (1980) 10 ATR 743 (SC NSW) at 753 lines 28-41, 769 lines 37-44; Pattis......
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1 books & journal articles
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Loan Replacements
...be deductible if the interest paid on the old loan was deductible. In casu the 10 Ibid at page 87. 11 1994 (2) SA 147 (A), at 153B–C. 12 [1912} AC 118 at 127. 13 Ibid at 26 Volume 12 • Issue 2 • June 2021Business Tax & Company Law Quarterly© Siber inkpurpose of the original loan from the di......