Kenmir Ltd v Frizzell

JurisdictionEngland & Wales
Date1968
Year1968
CourtDivisional Court
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89 cases
1 firm's commentaries
  • Weekly Tax Update - Monday 2 July 2012
    • United Kingdom
    • Mondaq United Kingdom
    • 10 July 2012
    ...to that title structure was sufficient to deny a developer the availability of the TOGC Provisions. The case of Kenmir v Frizzell [1968] 1WLR329 where Widgery J considered whether there had been a transfer of a business and held (at page 325): "In deciding whether a transaction amounts to t......
2 books & journal articles
  • Changing Employers: The Employment Implications of the Sale of a Business - Common Law and Statutory Rights and Obligations
    • Canada
    • Irwin Books Archive Special Lectures 2007. Employment Law
    • 2 September 2007
    ...Canadian Union of Public Employees v. Metropolitan Parking Inc. , [1980] 1 Can. L.R.B.R. 197; and see Kenmir v. Frizzell Ale , [1968] 1 All E.R. 414 (Q.B.). 32 R.S.C. 1985, c. L-2, s. 189. Changing Employers   271 employee’s employment must actually continue with the subsequent employer to ......
  • Value-added tax and corporate transactions : the dragons slumber : part 1
    • South Africa
    • Sabinet Business Tax and Company Law Quarterly No. 11-1, March 2020
    • 1 March 2020
    ...taxpayer. The court accordingly held that only approximately two-thirds of the value of the supply should be zero rated as a going 16 [1968] 1 All ER 414 at 418. 17 (1992) 14 NZTC 4,148 at p 4,155. 18 (1991) 13 NZTC 26 VoLUmE 11 • ISSUE 1 • mARCh 2020Business Tax & Company Law Quarterly© SI......

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