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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Commissioners of Inland Revenue v Brander & Cruickshank
...to the proper legal issue by taking as their guide the well-known dictum of Rowlatt J. in Great Western Railway Co. v. Bater(1) [1920] 3 K.B. 266, at page 274, approved by Lord Atkin in McMillan v. Guest(2) [1942] A.C. 561, at page 564. They therefore inquired whether the registrarship was ......
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R v East Berkshire Health Authority, ex parte Walsh
...3 Weekly Law Reports 707, where the House of Lords approved the dictum of Mr. Justice Rowlatt in Great Western Railway Co. v. Bater (1920) 3 King's Bench 266 at page 274 that an office was something: "Which was a subsisting, permanent, substantive position, which had an existence independen......
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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......