Garforth v Newsmith Stainless Ltd
| Jurisdiction | England & Wales |
| Date | 1979 |
| Court | Chancery Division |
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38 cases
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Aberdeen Asset Management Plc v HM Revenue and Customs
...which took its colour from the context and ordinarily meant a transfer of cash or its equivalent (Garforth v Newsmith Stainless Steel Ltd[1979] 1 WLR 409, DTE Financial Services at paragraph 42, Sempra MetalsSCD(2008) Sp C 698 at paragraph 139. It is plain that the receipt of shares is a be......
- Syarikat Perniagaan United Aces Sdn Bhd v Majlis Perbandaran Petaling Jaya
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Advocate General for Scotland v Murray Group Holdings Ltd
...that contention, they relied on the Ramsay principle (Ramsay (WT) Ltd v IRC, supra) as explained in Garforth v Newsmith Stainless Ltd, [1979] 1 WLR 409, and Aberdeen Asset Management PLC v HMRC, 2014 SC 271. The argument as presented to the court was that each of the employees was appointed......
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TC03103: Philip Boyle
... ... [109]We were referred by Ms Nathan to the case of Garforth (HMIT) v Newsmith Stainless LtdTAX (1978) 52 TC 522 where "payment" was considered in respect of ... ...
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1 books & journal articles
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Comment on the decision in RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] UKSC 45
...22Murray Group Holdings and Others v HMRC [2012] UKFTT 692 (TC), [255]. 23RFC v AGS 2012 (n 1) [48]. 24Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409. 25ibid [414A-B]. 26ibid [415C-E]. ! 26! [2018] University of Southampton Student Law Review Vol.8 Commissioners had erred in their reaso......