Jackson (HM Inspector of Taxes) v Laskers Home Furnishers, Ltd

JurisdictionEngland & Wales
Judgment Date13 November 1956
Date13 November 1956
CourtChancery Division
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10 cases
  • Casey v Royal Cinemas (Limerick) Ltd
    • Ireland
    • High Court
    • 31 July 1965
    ...(3) [1952] 1 All E. R. 360. (1) [1942] 1 All E. R. 362. (2) [1952] 1 All E. R. 360. (3) [1940] 4 All E. R. 412; 23 Tax Cas. 597. (1) [1956] 3 All E. R. 891. (2) 39 Tax Cas. 31. (3) [1897] A. C. 1. (4) 1927 S. C. 705; 13 Tax Cas. 1. (5) 5 Tax Cas. 168. (6) 1924 S. C. 231; 8 Tax Cas. 671. (7)......
  • Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 3 November 1971
    ...[1915] A.C. 433; Law Shipping Co. Ltd. v. Commissioners of Inland Revenue 12 T.C. 621; 1924 S.C.74; Jackson v. Laskers Home Furnishers Ltd.37 T.C. 69; [1957] 1 W.L.R. 69; Bidwell v. Gardiner(1960) 39 T.C. 31; Atherton v. British Insulated & Helsby Cables Ltd. 10 T.C. 155; [1926] A.C. 205; N......
  • Odeon Associated Theatres Ltd v Jones
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 3 November 1971
    ...the Appellant Company's business and capable of continuing to be so used in the conditions then existing for some years. 37 Jackson v. Laskers Home Furnishers Ltd. 37 Tax Cases, page 69, is a case in which expenditure on repairs by a tenant of a building was, in my judgment, properly held t......
  • Drilling Global Consultant LLP v The Commissioners for Her Majesty's Revenue & Customs, TC 04003
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 11 September 2014
    ...individuals and limited companies. And it makes no sense 35 to do so with a limited liability partnership whose membership is mixed. 5 [1957] 1 WLR 69; 37 TC 69 6 [2012] EWCA Civ 35 10 42. What is important is the identification of the entity submitting the return and making the claim. The ......
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