Lush v Coles

JurisdictionEngland & Wales
Judgment Date08 March 1967
Date08 March 1967
CourtChancery Division
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4 cases
  • Caldicott v Varty
    • United Kingdom
    • Chancery Division
    • 22 Junio 1976
    ...Government, and (2) that his emoluments were payable out of the public revenue of the United Kingdom. Dictum of Stamp J. in Lush v. Coles 44 T.C. 169, at page 173; [1967] 1 W.L.R. 685 CASE Stated under the Taxes Management Act 1970, s. 56, by the Commissioners for the Special Purposes of th......
  • Esso Petroleum Company Ltd v Ministry of Defence
    • United Kingdom
    • Chancery Division
    • 28 Julio 1989
    ...v. Carter (Surveyor of Taxes) TAX(1889) 2 T.C. 437 I.R. Commrs. v. Bew Estates Ltd. TAX(1956) 36 T.C. 476 Lush (H.M.I.T.) v. Coles WLR[1967] 1 W.L.R. 685 Smithers, Re, Watts v. Smithers ELR[1939] Ch. 1015 Income tax - Deduction of tax under Income and Corporation Taxes Act 1970 schedule CSc......
  • Lush (HM Inspector of Taxes) v Coles
    • United Kingdom
    • Chancery Division
    • 8 Marzo 1967
    ...decision is that it should be restored. The Crown is not asking for costs. [Solicitor:-Solicitor of Inland Revenue.] 1 Reported [1967] 1 W.L.R. 685; 111 S.J. 257; [1967] 2 All E.R. 1 Not included in the present print. ...
  • Caldicott v Varty (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 22 Junio 1976
    ...Government, and (2) that his emoluments were payable out of the public revenue of the United Kingdom. Dictum of Stamp J. in Lush v. Coles 44 T.C. 169, at page 173; [1967] 1 W.L.R. 685 CASE Stated under the Taxes Management Act 1970, s. 56, by the Commissioners for the Special Purposes of th......

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