Foulsham v Pickles

JurisdictionEngland & Wales
Date1923
Year1923
CourtKing's Bench Division
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14 cases
  • Ardmore Construction Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 21 d4 Junho d4 2018
    ... ... of the debtor and original guarantor and source: We were much pressed in this House by the appellants with the case of Foulsham v. Pickles [1925] A.C. 458 which, it was contended, was an authority for the proposition that the source of income in such a case as this is ... ...
  • Thomson v Moyse
    • United Kingdom
    • House of Lords
    • 22 d2 Novembro d2 1960
    ... ... A third way has now appeared ... 16 In Pickles v. Foulsham (H.M. Inspector of Taxes ) (1925) 9 T.C. 261 the point decided by this House was that the sums received were not income from a foreign ... ...
  • Re McGuckian (No 1)
    • United Kingdom
    • High Court (Northern Ireland)
    • 13 d2 Setembro d2 1994
    ...110 Fleming (HMIT) v London Produce Co Ltd WLR[1968] 1 WLR 1013 Foulsham v Pickles ELRELRELR[1925] AC 458 (HL); [1924] 1 KB 323 (CA); [1923] 2 KB 413 Furniss (HMIT) v Dawson & Ors ELRTAX[1984] AC 474; [1984] BTC 71 Getty Oil Co v Steele (HMIT) TAXTAX(1990) 63 TC 376; [1990] BTC 312 Gurney (......
  • Levene v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 9 d5 Março d5 1928
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