Howe (Earl) v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1919 |
| Court | Court of Appeal |
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35 cases
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Campbell v Commissioners of Inland Revenue
...goods or services or give or do anything in return for the payment. If he does so, it is no longer an "annual payment". This appears from Earl Howe's case, 1919, 2 King's Bench, page 336, and Re ( Hanbury 1939; 38 Tax Cases, page 588. In the Eipping Forest case, 1953, 1 Weekly Law Reports, ......
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Campbell v Commissioners of Inland Revenue
...income of the recipient" as, for instance, "instalments of purchase money for a capital sum payable on death" (per Warrington L.J. in Earl Howe's case (supra)) or loans. 24 In C.I.R. v. Corporation of London (as Conservators of Epping Forest) (1952) 34 T.C. 293 a similar question arose. Lor......
- Bingham v Commissioners of Inland Revenue
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Rank Xerox Ltd v Lane
...them both. It is stated in a well-known passage from the judgment of Scrutton L.J. inEarl Howe v. Commissioners of Inland Revenue [1919] 2 KB 336, who said at page 352(4): It is not all payments made every year from which income tax can be deducted. For instance, if a man agrees to pay a mo......
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