Lomax v Peter Dixon & Son Ltd

JurisdictionEngland & Wales
Year1943
Date1943
CourtCourt of Appeal
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46 cases
  • Ditchfield v Sharp
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 23 June 1983
    ......Following Lomax v. Peter Dixon & Son Ltd., the onus was on the trustees to show that the assessment was wrong. But ......
  • Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd
    • United Kingdom
    • Chancery Division
    • 2 February 1978
    ...6 to the Stated Case). Accordingly, the discount or premium was, as Lord Greene M.R. put it in Lomax v. Peter Dixon & Son Ltd.(1) [1943] 2 All ER 255, at page 262, "the reward and in the normal case (since such bills do not as a rule carry interest) the only reward which the person discount......
  • Commissioners of Inland Revenue v Church Commissioners for England
    • United Kingdom
    • House of Lords (England)
    • Invalid date
  • Commissioners of Inland Revenue v Church Commissioners for England
    • United Kingdom
    • Chancery Division
    • 7 July 1976
    ...Hughes TAXELR23 T.C. 174; [1940] A.C. 463Sothern-Smith v. Clancy TAXELR24 T.C. 1; [1941] 1 K.B. 276Lomax v. Peter Dixon & Son Ltd. TAXELR25 T.C. 353; [1943] K.B. 671Smethurst v. Davy TAX(1957) 37 T.C. 593Vestey v. Commissioners of Inland Revenue TAXELR40 T.C. 112; [1962] Ch. 861Revenue v. L......
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