Henriksen (Inspector of Taxes) v Grafton Hotel Ltd
Jurisdiction | England & Wales |
Year | 1942 |
Date | 1942 |
Court | King's Bench Division |
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9 cases
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Dolan (Inspector of Taxes) v AB Co Ltd
...168, [1905] 8 F 55. Hallstrooms Pty. Ltd v Federal Commissioners of Taxation [1946] 72 CLR 634. Henriksen v Grafton Hotels Ltd 24 TC 453, [1942] 1 KB 82, [1942] 2 KB John Smith and Son v Moore 12 TC 266, [1921] 2 AC 13. Re Limerick Gas Committee 1 ITC 405, [1932] IR 125. Mohanlal Hargovino ......
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Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
...it becomes different in nature and does not qualify to attain "the dignity of a capital asset". (See Henriksen v. Grafton Hotel Ltd. [1942] 2 K.B. 184). In that case it was held that payments in respect of the monopoly value payable upon the grant of a licence for a period of three years w......
- Dolan v A.B. Company Ltd
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The Corporation of Trinity House of Deptford Strond v 4–6 Trinity Church Square Freehold Ltd
... ... In this regard he referred us to Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 which was concerned ... ...
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