Higgs v Olivier

JurisdictionEngland & Wales
Judgment Date04 February 1952
Date04 February 1952
CourtCourt of Appeal
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15 cases
  • Able (UK) Ltd v HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 Noviembre 2007
    ...(instructed by the Solicitor for HM Revenue and Customs) for the respondent. The following cases were referred to in the judgments: Beauchamp (HMIT) v FW Woolworth plcTAXELR [1989] BTC 233 ; [1990] 1 AC 478 Beynon & Partners v C & E CommrsUNKVATWLRTAX [2004] UKHL 53 ; [2005] BVC 3 ; [......
  • Deeny v Gooda Walker Ltd (No. 2)
    • United Kingdom
    • House of Lords
    • 7 Marzo 1996
    ...to the correct determination of the question whether the compensation is a receipt of the taxpayer's business. For example, in Higgs v. Olivier [1952] Ch. 311 the Court of Appeal held, rightly or wrongly, that the receipt by an actor of a sum to compensate him for not carrying on part of hi......
  • Oppenheimer v Cattermole (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 5 Febrero 1975
    ...543; Lowenthal v.Attorney-General [1948] 1 All E.R. 295; Westminster Bank Ltd. v. Riches 28 T.C. 159; [1947] A.C. 390;Higgs v. Olivier 33 T.C. 136; [1952] Ch. 311;Lilley v. Harrison (1952) 33 T.C. 344; Lord Inchyra v. Jennings 42 T.C. 388; [1966] Ch. 37. 10. We, the Commissioners who heard ......
  • Alloway v Phillips (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 17 Marzo 1980
    ...Mountain & D' Ambrumenil, Ltd. 29 TC 69; [1947] 1 All ER 650; Purchase v. Stainer's Executors 32 TC 367; [1952] AC 280; Higgs v. Olivier 33 TC 136; [1952] Ch 311; Firestone Tyre & Rubber Co., Ltd. v. Lewellin37 TC 111; [1957] 1 WLR 464;Evans Medical Supplies, Ltd. v. Moriarty 37 TC 540; [19......
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