Mallett v Staveley Coal and Iron Company Ltd

JurisdictionEngland & Wales
Judgment Date27 March 1928
Date27 March 1928
CourtCourt of Appeal
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72 cases
  • Lawson v Johnson Matthey Plc
    • United Kingdom
    • House of Lords
    • 14 May 1992
    ...the taxpayer company to enable it to get rid of a capital asset. That asset was not onerous in the sense that the leases in Mallett v. Staveley Coal and Iron Co. Ltd. were onerous, but its continued retention was harmful to the taxpayer company. In my view the common sense of the matter is ......
  • Anglo-Persian Oil Company Ltd v Dale (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal
    • 8 June 1931
    ... ... B. W. Noble, Ld. [ 1927 ] 1 K. B. 719 ; and Mallett v. Staveley Coal & Iron Co. [ 1928 ] 2 K. B. 405 applied ... ...
  • Tucker v Granada Motorway Services Ltd
    • United Kingdom
    • Chancery Division
    • Invalid date
    ... ... 1964 the Minister of Transport granted the taxpayer company a 50-year lease of a motorway service area. The terms of ... Mallett v. Staveley Coal and Iron Co. Ltd. [1928] 2 K.B. 405, C.A ... ...
  • Director-General of Inland Revenue v Kulim Rubber Plantations Ltd
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
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