Liverpool and London and Globe Insurance Company v Bennett
Jurisdiction | England & Wales |
Judgment Date | 31 July 1913 |
Date | 31 July 1913 |
Court | House of Lords |
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86 cases
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Bank Line Ltd v Commissioners of Inland Revenue
...losses carried forward from earlier years. On appeal, it contended, in reliance on Liverpool and London and Globe Insurance Co. v. Bennett 6 T.C. 327; [1913] A.C. 610, that the funds in question were employed in its trade, inasmuch as without replacement of the fleet the trade could not con......
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Bucks v Bowers
...and I do not think I am entitled to place reliance upon it. Mr. Nolan relied on Liverpool and London and Globe Insurance Co. v. Bennett(2) 6 T.C. 327. In that case, the company had become entitled to interest on foreign investments which was not remitted to this country and consequently, of......
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Commissioners of Inland Revenue v Park Investments Ltd
... ... & May) appeared on behalf of the Appellant Company ... Mr. ARTHUR BAGNALL, Q.C., Mr. J. RAYMOND ... ...
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Nuclear Electric Plc v Bradley (Inspector of Taxes)
...hard and fast rule or draw any distinct line for determining the matter. Thus in Liverpool and London and Globe Insurance Co. v. Bennett [1913] A.C. 610, Earl Loreburn at p. 620 said: "I know of no formula which can discriminate in all circumstances what are and what are not profits of a tr......
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