Lowe v J. W. Ashmore Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 1970 |
| Year | 1970 |
| Date | 1970 |
| Court | Chancery Division |
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8 cases
- McClure v Petre
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Inland Revenue Commissioners v John Lewis Properties Plc
...Ch 459 Knill v Prowse (1884) 33 WR 163 London and County Ltd v Wilfred Sportsman Ltd ELR[1971] Ch 764 Lowe (HMIT) v JW Ashmore Ltd ELR[1971] Ch 545 MacNiven v Westmoreland Investments Ltd TAXWLR[2001] BTC 44; [2001] 2 WLR 277 McClure (HMIT) v Petre TAXWLR[1988] BTC 377; [1988] 1 WLR 1386 Na......
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Commissioners of Inland Revenue v John Lewis Properties Ltd
...Paget v IRC [1938] 2 KB 25 per Lord Romer, Trustees of Earl Haig v IRC 1939 SC 676, Nethersole v Withers (1948) 28 TC 501, Lowe (Inspector of Taxes) v Ashmore [1971] Ch. 545, McClure (Inspector of Taxes) v Petre [1988] 1 WLR 1386. I use the expression "realisation principle" to denote the p......
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Able (UK) Ltd v HM Revenue and Customs
...[8.4] London and Thames Haven Oil Wharves Ltd v Attwooll (HMIT)TAX(1966) 43 TC 491; [1967] Ch 772. [8.5] Lowe (HMIT) v JW Ashmore LtdTAX(1971) 46 TC 597; [1971] Ch 545. [8.6] ECC Quarries Ltd v Watkis (HMIT)TAX(1975) 51 TC 153; [1977] 1 WLR 1386. [8.7] McClure (HMIT) v PetreTAX[1988] BTC 37......
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