Griffiths v J. P. Harrison (Watford) Ltd
| Jurisdiction | UK Non-devolved |
| Judge | Viscount Simonds,Lord Reid,Lord Denning,Lord Morris of Borth-y-Gest,Lord Guest |
| Judgment Date | 15 March 1962 |
| Judgment citation (vLex) | [1962] UKHL J0315-2 |
| Date | 15 March 1962 |
| Court | House of Lords |
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101 cases
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Cooper v Sandiford Investments Ltd
...capital and not stock-in-trade. The Special Commissioners held that they were constrained by J. P. Harrison (Watford) Ltd. v. Griffiths 40 T.C. 281; [1963] A.C. 1 to find that the transactions were trading Held, that the transaction was not a trading transaction. CASE Stated under the Incom......
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Lupton v F.A. & A.B. Ltd
...That is, £200,000 apiece. It was not possible early in 1960 to recover tax by means of "backward stripping" such as was described in Griffiths v. Harrison (1963 A.C. 1): because that had been stopped by section 4 of the Finance (No. 2) Act, 1955. So the dealers thought of doing it by means......
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Petrotim Securities Ltd v Ayres
...tax under Section 341 of the Income Tax Act, 1952. 2 We have seen alittle while ago what can be done under Section 341. In Griffiths v. J.P. Harrison (Watford) Ltd. 40 A.T.C. 132 and (1962) W.L.R. 909, the dividend-stripping case, much money was recovered from the Revenue. If this case is s......
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Finsbury Securities Ltd v Commissioners of Inland Revenue
...of Income Tax". 17 On that finding they considered that the case was not distinguishable from Griffiths v. J. P. Harrison (Watford) Ltd. [1963] A.C. 1. They therefore held against the Crown on the first ground. Before returning to this issue it is necessary to recite that the Claim was seco......
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2 books & journal articles
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Taxing the Proceeds of Crime
...K. (1971) 'The tax consequences of illegal trad-ing', British Tax Review 104, 108-109. (38) See JP Harrison (Watford) Ltd v Griffiths (1962) 40 TC 281, 299, Lord Denning. (39) Day, K., ref. 37, p. 108; eg a regulatory infringement — like loading a ship over the Plimsoll line. (40) Ibid. p. ......
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Aspects historiques et analytiques de l'appel en matiere civile.
...2000 [Endicott, Vagueness in Law]). (163) Endicott, >, supra note 155 a la p 292. (164) Griffiths v J.P. Harrison (Watford) Ltd (1962), [1963] AC 1 a la p 21, [1962] 2 WLR 909 HL (Eng), Lord Denning, dissident. La question etait de savoir si a dividend-stipping transaction constitue une for......