Great Western Ry. Company v Bater
| Jurisdiction | England & Wales |
| Judgment Date | 13 March 1922 |
| Date | 13 March 1922 |
| Court | King's Bench Division |
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40 cases
- Watson v Rowles (Inspector of Taxes)
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Edwards v Clinch
...independent of the person who filled it and which went on and was filled in succession by successive holders" ( G.W.R. v. Bater [1920] 3 K.B. 266 [1920] 3 K.B. 266, 274)—a definition or statement, which was, I dare to say, bred into the bones of every practitioner in income tax matters, and......
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Percy v Church of Scotland Board of National Mission
...whether her particular post fell within the classic common law definition of an office, for example in Great Western Railway Co v Bater [1920] 3 KB 266, 274: "a subsisting, permanent, substantive position, which had an existence independently of the person who filled it, and which went on ......
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Mitchell and Edon (HM Inspectors of Taxes) v Ross
...(the decision in which by the House of Lords was the occasion for the transfer from Schedule D to Schedule E in 1922), Rowlatt, J. ([1920] 3 K.B. 266, at page 274) used the language: an office or employment which was a subsisting, permanent, substantive position, which had an existence inde......
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1 books & journal articles
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Taxing the President: The Income Tax Implications of the Security Improvements made to the Private Residence of President Jacob Zuma
...451 D- F.108 D Davis, L Oliv ier & G Urquhart Commentar y on Inco me Tax (RS 20 2015) 1 gross incom e (c)-6A.109 1968 2 SA 138 (A).110 1920 3 KB 266 274.111 1942 AC 561 564.200 STELL LR 2017 1© Juta and Company (Pty) “[T]he word “ofce” connotes a position which generally carries with it so......