Johnston v Heath
| Jurisdiction | England & Wales |
| Year | 1970 |
| Date | 1970 |
| Court | Court of Appeal (Civil Division) |
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10 cases
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Wannell v Rothwell (Inspector of Taxes)
...Ltd TAX(1967) 43 TC 678 Graham (HMIT) v Green TAX(1925) 9 TC 309 Hudson v Wrightson (HMIT) TAX(1934) 26 TC 55 Johnston v Heath TAX(1970) 46 TC 463 Lewis Emanuel & Son Ltd v White (HMIT) TAX(1965) 42 TC 369 Marson (HMIT) v Morton TAX(1986) 59 TC 381 Ransom (HMIT) v Higgs WLR[1974] 1 WLR 1194......
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Marson v Morton
... ... Johnston v. Heath [ 1970 ] 1 W.L.R. 1567 considered ... Per curiam. In 1986 it is not any longer self-evident that unless land is producing income ... ...
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Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
...in itself a trading activity regardless of any other facts and matters. He referred in that context to Pearn v Miller [1927] 11 TC 610, Johnston v Heath [1970] 3 All ER 915, Ransom v Higgs [1974] 3 All ER 949 and Ensign Tankers (Leasing) Ltd v Stokes [1989] 1 WLR 1222 (Millett J), [1992] 1......
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Revenue Commissioners v O'Farrell
...is dependent on context. Counsel for the respondent relied on Shadford v. Fairweather (1966) 43 T.C. 291 and Johnston v. Heath [1970] 1 W.L.R. 1567 in support of that proposition. In those cases, the purchase and sale of land were deemed trading transactions. The respondent rejects the ap......
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1 firm's commentaries
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Weekly Tax Update - February 23rd, 2015
...in trading transactions. He submitted that they were wrong to view speculation as a critical ingredient of trade. In Johnston v Heath [1970] 3 All ER 915 at 922 Goff J said that he was far from persuaded that an adventure in the nature of trade in this context necessarily connotes that ther......