Latilla v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1941 |
| Court | House of Lords |
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28 cases
- Bata Shoe Company Guyana Ltd and Others v Commissioner of Inland Revenue and Attorney General and; Guyana Unit Trust Management Company Ltd and Others v Commissioner of Inland Revenue and Attorney General
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Commissioners of Inland Revenue v National Federation of Self-Employed and Small Businesses Ltd
...for this view is plentiful, albeit only persuasive in character. Viscount Simon L.C. in Latilla v. Commissioners of Inland Revenue(2) [1943] AC 377 at page 381, discussing the evil of tax avoidance schemes, commented that: "one result of such methods, if they succeed, is…to increase, pro ta......
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Lord Chetwode v Commissioners of Inland Revenue
...at page 196, perCohen L.J. in delivering the judgment of the Court of Appeal, and byLatilla v. Commissioners of Inland Revenue(2)[1943] A.C. 377, at page 382. I pause there. The initial phrase "income becomes payable to" a person is not, of course, verbally identical with the expressions "i......
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R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
...if they can, to collect. 86Authority for this view is plentiful, albeit only persuasive in character. Viscount Simon L.C. in Latilla v. Inland Revenue Commissioners [1943] A.C. 377 at p. 381, discussing the evil of tax avoidance schemes, commented that: "one result of such methods, if they......
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1 books & journal articles
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General Anti-Avoidance Rule
...liable for income tax and surtax as he had the “power to enjoy” these assets within the meaning of the Finance Act ). 9 Latilla v IRC , [1943] AC 377 at 381 (HL) (taxpayer unsuccessfully attempted to reduce British income tax by transferring profit to capital; transaction within s 18 of th......