Goslings v Blake
| Jurisdiction | England & Wales |
| Date | 1888 |
| Year | 1888 |
| Court | Court of Appeal |
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23 cases
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Commissioners for HM’s Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) ((in Administration))
...curtailed, albeit that in none of them was the decision held to have been wrong. On the contrary, it has remained the leading case. Goslings & Sharpe v Blake (1889) 23 QBD 324 was about a three months' bankers loan, repayable with interest on a fixed date, interest being calculated by refer......
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Commissioners of Inland Revenue v Frere
...operated through deduction at source, is beside the point of the present argument. As was decided in 1888 in Goslings and Sharpe v. Blake 23 Q.B.D. 324, short interest is not subject to the procedure of tax deduction and retention under what used to be Rule 19 of the General Rules and is no......
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Commissioners of Inland Revenue v Frere
...through deduction at source, is beside the point of the present argument. As was decided in 1888 in Goslings and Sharpe v.Blake(4), 23 Q.B.D. 324, short interest is not subject to the procedure of tax deduction and retention under what used to be Rule 19 of the General Rules, and is now Sec......
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Anthony Victor Lomas and Others v HM Revenue and Customs
...that, therefore, the purchaser is entitled to deduct the tax in this case." 25 Bebb v Bunny was considered (and distinguished) in Goslings and Sharpe v Blake (1889) 23 QBD 324, where the question was whether or not interest received by a banker on certain loans for a specified time of less ......
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1 firm's commentaries
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Hargreaves Property : What Does The Latest Decision Mean For UK Withholding Tax?
...Finance v JP Morgan [2005] EWHC 2103 (Ch). 3. [2006] EWCA Civ 158. 4. Lindley LJ in Goslings and Sharpe v Blake (Surveyor of Taxes) (1889) 23 QBD 324, 5. Ardmore Construction v HMRC [2018] EWCA Civ 1438. The content of this article is intended to provide a general guide to the subject matte......