Jeffrey v Rolls-Royce Ltd

JurisdictionEngland & Wales
Date1960
Year1960
CourtChancery Division
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8 cases
  • Commissioners of Inland Revenue v Rolls-Royce Ltd
    • United Kingdom
    • Court of Appeal
    • 26 April 1961
  • Director-General of Inland Revenue v Phaltan Sugar Works Ltd
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • Commissioners of Inland Revenue v Rolls-Royce Ltd
    • United Kingdom
    • House of Lords
    • 1 March 1962
    ...dismissed with costs. The Contents have it. [Solicitors:-Solicitor of Inland Revenue; Claremont Haynes & Co.] 1 Reported (Ch.D.) [1960] 1 W.L.R. 720; 104 S.J. 566; [1960] 2 All E.R. 640; 230 L.T.Jo. 11; (C.A.) [1961] 1 W.L.R. 897; 105 S.J. 404; [1961] 2 All E.R. 469; 231 L.T.Jo. 278; (H.L.)......
  • XX v HM Revenue and Customs
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 29 April 2010
    ... ... If authority is required for that proposition then it can be found in Jeffrey v Rolls-Royce LtdTAX (1962) 40 TC 443 (not cited to the Tribunal). 64. The third basis of charge is that the Licence Fees were employment income ... ...
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