Luipaard's Vlei Estate and Gold Mining Company Ltd v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 06 February 1930 |
| Date | 06 February 1930 |
| Court | Court of Appeal |
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10 cases
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Neumann v The Commissioners of Inland Revenue
...Tax Act, 1918, and to the decisions inAttorney-General v. Metropolitan Water Board, 13 T.C. 294, and the Luipaards Vlei Estate case, 15 T.C. 573; (f) that the dividend should not be included in a computation of the Appellant's total income for the purposes of Sur-tax 10. For the Crown it wa......
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Colclough v Colclough
...London County Council v Attorney-General 4 TC 265, [1901] AC 26. Liupaard’s Vlei Estate and Gold Mining Co v Inland Revenue Commissioners 15 TC 573, [1930] 1 KB Partington v Attorney-General LR 4 E, I AC 100. Trinidad Petroleum Development Co v Inland Revenue Commissioners 21 TC 1, [1937] 1......
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DUKE of ROXBURGHE'S EXECUTORS v Commissioners of Inland Revenue
...income of 1929 and 1930 since Income Tax was a tax for a year (Luipaard's Vlei Estate Co., Ltd. v. Commissioners of Inland Revenue, [1930] 1 K.B. 593; 15 T.C. 573) and the assessment should be made on the full amount of the remittance; (4) That, in any event, the accounts showed that $300,0......
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Duke of Roxburghes Executors v Inland Revenue
...income of 1929 and 1930, since income tax was a tax for a year (Luipaards Vlei Estate Co. v. Commissioners of Inland RevenueELRTAX, [1930] 1 K. B. 593, 15 T. C. 573) and the assessment should be made on the full amount of the remittance; and (3) That, in any event, the accounts showed that ......
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