John Hall, Junior & Company v Rickman

JurisdictionEngland & Wales
Year1906
Date1906
CourtKing's Bench Division
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18 cases
  • Benson (Inspector of Taxes) v Yard Arm Club Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • Invalid date
    ...contended for the Company that ships and hulks were by their very nature "plant", on the authority of John Hall, Junior & Co. v. Rickman [1906] 1 KB 311, and capital expenditure on them therefore qualified for capital The Court of Appeal, dismissing the Company's appeal, held that the hulk ......
  • Lupton v Cadogan Gardens Developments Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 3 March 1971
    ...on behalf of the parties and the cases cited to us, viz. Gutteridge v.Munyard (1834) 7 C. & P. 129; John Hall, Junior & Co. v. Rickman [1906] 1 K.B. 311; Macsaga Investment Co. Ltd. v. Lupton 44 T.C. 659; [1967] Ch. 1016;Heyhoe v. Slough Theatre Co. Ltd. (1933) 17 T.C. 488;Union Cold Storag......
  • Macsaga Investment Company Ltd v Lupton (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 15 March 1967
    ...100 per cent. of prime cost and still the trader was allowed to go on deducting a percentage: see John Hall, Junior & Co. v.Rickman [1906] 1 K.B. 311. In the next year Parliament intervened to prevent him from deducting in total any more than the actual cost. In cases of that kind (when the......
  • Lupton (HM Inspector of Taxes) v Cadogan Gardens Development Ltd
    • United Kingdom
    • Chancery Division
    • 3 March 1971
    ...on behalf of the parties and the cases cited to us, viz. Gutteridge v.Munyard (1834) 7 C. & P. 129; John Hall, Junior & Co. v. Rickman [1906] 1 K.B. 311; Macsaga Investment Co. Ltd. v. Lupton 44 T.C. 659; [1967] Ch. 1016;Heyhoe v. Slough Theatre Co. Ltd. (1933) 17 T.C. 488;Union Cold Storag......
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