Leigh v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Date | 1928 |
| Year | 1928 |
| Court | King's Bench Division |
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30 cases
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Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
...must mean. I do not myself feel that that is right but I think in this case I really am bound, for what it is worth, by my own decision in Leigh's case. The whole thing may, of course, be "opened elsewhere but I think I am really bound by my own decision in that case. That was a clean case.......
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Commissioners of Inland Revenue v Whitworth Park Coal Company, Ltd ((in Liquidation))
...in these years. In so holding he applied the reasoning expressed by him in the earlier case of Leigh v. Commissioners of Inland Revenue, [1928] 1 K.B. 73; 11 T.C. 590. The question there was a different one, being concerned with the measure of liability to Supertax under Section 5 (3) (c) o......
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Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd
...[1944] AC 204. 3 (1946) 27 TC 167. 4 36 TC 602, at p 642. 5 27 TC 167, at p 182. 6 [1912] AC 443. 1 [1961] 1 WLR 739. 2 [1972] AC 544. 1 [1928] 1 KB 73. 2 [1921] 2 AC 3 [1938] AC 341. 1 [1973] Ch 288. 2 [1972] AC 544. 3 [1973] Ch 189. 1 [1957] AC 334. 1 6 TC 59, at p 78. 2 47 TC 495, at p 5......
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Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
...was heard by the Court of Appeal. His decision in Grey v. Tiley was, he thought, required by his own earlier decision in Leigh v. The Commissioners of Inland Revenue, 11 T.C. 590, a case which in fact turned on the meaning of the word "receivable" in the Income Tax Act, 1918, section 5 (3) ......
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