Gresham Life Assurance Society v Styles

JurisdictionEngland & Wales
Date1892
CourtHouse of Lords
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95 cases
  • BG Lithographic Company Ltd v Commissioners of Inland Revenue
    • Guyana
    • Supreme Court (British Guiana)
    • Invalid date
  • Dolan (Inspector of Taxes) v AB Co Ltd
    • Ireland
    • High Court
    • 11 March 1966
    ...of Taxation [1938] 61 CLR 337. The Glenboig Union Fireclay v CIR 12 TC 427, [1922] SC 112. The Gresham Life Assurance Society v Styles 3 TC 185, [1892] AC Usher’s Wiltshire Brewerey Ltd v Bruce [1915] AC 433, 6 TC 399, [1919] 1 KB 25. Vallambrosa Rubber Co v Farmer 5 TC 529, [1910] SC 519. ......
  • Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
    • Ireland
    • High Court
    • 2 December 1988
    ...v Lord Advocate 5 TC 472. Edward Collins and Sons Ltd v IRC 12 TC 773. Eisher v Macomber 252 US 207. Gresham Life Assurance Society v Styles 3 TC 185. Heather v P E Consulting Group Ltd 48 TC 293. IRC v Blott [1921] 2 AD 171. IRC v Loch Russell and Co 2 TC 387. Lothian Chemicals v IRC 11 TC......
  • Sharkey (Inspector of Taxes) v Wernher
    • United Kingdom
    • House of Lords
    • 7 November 1955
    ...man cannot be taxed on profits that he might have, but has not, made: see, e.g., Dublin Corporation v. M'Adam, 2 T.C. 387, Gresham Life Assurance Society v. Styles, 3 T.C. 185. But this is only saying in another way that a trader is not to be charged with the receipt of sums that he might......
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