Jeffs v Ringtons Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 30 October 1985 |
| Date | 30 October 1985 |
| Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
4 cases
- Spotlight Stores Pty Ltd v Commissioner of Taxation
-
Bott (E.) Ltd v Price
...the judgment: Heather v. P-E Consulting Group Ltd. ELRUNK[1973] Ch. 189; [1973] 1 All E.R. 8 Jeffs (H.M.I.T.) v. Ringtons Ltd. UNKTAX[1986] 1 All E.R. 144; [1985] BTC 585 Mallalieu v. Drummond (H.M.I.T.) ELRTAX[1983] 2 A.C. 861; [1983] BTC 380 Trading profits - Allowable deduction - Expendi......
-
Commissioners of Inland Revenue v Vas
...by Chatterton's, Horncastle) for the taxpayer. The following case was referred to in the judgment: Jeffs (HMIT) v Ringtons Ltd TAXTAX(1985) 58 TC 680; [1985] BTC 585 Income tax - Double taxation relief - Hungary - US - Exemption from UK tax for visiting teachers and researchers - Hungarian ......
-
Mawsley Machinery Ltd v Robinson (HM IT)
...fund in the Trust which would be used to purchase Mr Kimbell's shares . The appellant's representative much relied on Jeffs v Ringtons Ltd 58 TC 680 but though the facts in many ways are similar to those in the instant case and give rise to the same question, capital or revenue expenditure,......