LOWE (HM INSPECTOR of TAXES) v PETER WALKER (WARRINGTON) and Robert CAIN & SONS, Ltd
| Jurisdiction | England & Wales |
| Date | 1933 |
| Year | 1933 |
| Court | Court of Appeal |
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Irving v HM Revenue and Customs
- United Kingdom
- Court of Appeal (Civil Division)
- 25 January 2008
...that purpose.” 13 Mr Jones also referred the Special Commissioners to the decision of this court in Lowe (HM Inspector of Taxes) v. Peter Walker (Warrington) and Robert Cain & Sons, Ltd (1935) 20 TC 25, upon which they placed reliance in their decision. The facts were that in 1923 the respo......