Macpherson v Bond
| Jurisdiction | England & Wales |
| Judgment Date | 01 July 1985 |
| Date | 01 July 1985 |
| Court | Chancery Division |
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6 cases
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Peracha v Miley (Inspector of Taxes)
...v McGowan (HMIT) TAX(1978) 52 TC 307 Furniss (HMIT) v Dawson & Ors TAXTAX(1984) 55 TC 324; [1984] BTC 71 Macpherson v Bond (HMIT) TAXTAX(1985) 58 TC 579; [1985] BTC 538 Income tax - Person entitled to income - Interest - Sum deposited by taxpayer and accrued interest retained by bank as par......
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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
...it was put at the immediate disposal of the taxpayer or when he received some immediate benefit from it. Macpherson v Bond (HMIT)TAXTAX [1985] BTC 538; (1985) 58 TC 579 was authority for the view that money in a suspense account was not taxable; that a mere entry in a bank's books did not c......
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Khan v Revenue and Customs Commissioners
...In support of the proposition that an element of control is required to demonstrate receipt, Mr Sykes referred to Macpherson v Bond [1985] 1 WLR 1157, a case in which interest was credited to a deposit account in the name of the taxpayer which was subject to a pre-existing charge in favour ......
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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
...received when it was put at the immediate disposal of the taxpayer or when he received some immediate benefit from it. Macpherson v Bond (1985) 58 TC 579 was authority for the view that money in a suspense account was not taxable; that a mere entry in a bank's books did not create interest ......
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