Leopold Lazarus Ltd v Secretary of State for Trade and Industry
| Jurisdiction | England & Wales |
| Court | Queen's Bench Division |
| Date | 1976 |
| Year | 1976 |
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Jemma Trust Company Ltd v Liptrott and Others
...account of amongst other matters the amount of any money or property involved. In re Eastwood [1980] 1 WLR 396 and Leopold Lazarus v. Secretary of State for Trade and Industry (1976) Costs Law Reports, Core Volume 62, the courts took these two elements as the general principle governing tax......
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