Lomax v Newton
| Jurisdiction | England & Wales |
| Date | 1953 |
| Court | Chancery Division |
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22 cases
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Sanderson v Durbidge
... ... 4. The Respondent referred to the following cases:- Nolder (H.M. Inspector of Taxes) v. Walters, TAX 15 T.C. 380 Lomax (H.M. Inspector of Taxes) v. NewtonTAX (2) , [1953] 2 All E.R. 89 Bentleys, Stokes & Lowless v. Beeson (H.M. Inspector of Taxes)TAX (3) , [1952] 2 ... I do not think that I can do better as regards this than quote the observations of Vaisey, J., in the recent case of Lomax v. Newton , 34 T.C. 558. At the opening of his judgment he says (at page 561): The Respondent to this appeal on the part of the Crown is a Major Newton, who ... ...
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Baird v Williams
... ... Fitzpatrick v IR Commrs (No. 2); Smith (HMIT) v Abbott TAXWLR [1994] BTC 66; [1994] 1 WLR 306 ... Lomax (HMIT) v Newton WLR [1953] 1 WLR 1123 ... Brown v Bullock (HMIT) WLR [1961] 1 WLR 1095 ... Income tax - Income and Corporation Taxes Act ... ...
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Kirkwood (Inspector of Taxes) v Evans
...in Ricketts v Colquhoun (HMIT) ELRTAX[1926] AC 1 at pp. 4-5; 10 TC 118 at p. 133 and that of Vaisey J in Lomax (HMIT) v Newton WLRTAX[1953] 1 WLR 1123; 34 TC 558. In particular an objective test is to be applied and that to satisfy both tests, the expenses must not stem from the personal ci......
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Fitzpatrick v Commissioners of Inland Revenue (No.2)
...home he was performing the duties of a sports reporter either at the offices of the newspaper or on location. 28 In Lomax v. Newton [1953] 1 W.L.R. 1123 Vaisey J. said, at p. 1125: "The provisions of rule 9 of Schedule E [now section 189(1) of the Act of 1970] are notoriously rigid, narrow ......
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