Martin v Commissioners of Inland Revenue. Martin v Lowry
| Jurisdiction | England & Wales |
| Date | 1926 |
| Year | 1926 |
| Court | Court of Appeal |
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29 cases
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Martin v Commissioners of Inland Revenue. Martin v Lowry
...Order appealed from be affirmed and this Appeal dismissed with costs.The Contents have it. 1 Reported (K.B.D.) 41 T.L.R. 574; (C.A.) [1926] 1 K.B. 550, and (H.L.) [1927] A.C. 312. 1 Reported (K.B.D.) 41 T.L.R. 574; (C.A.) [1926] 1 K.B. 550, and (H.L.) [1927] A.C. 312. 1 Californian Copper S......
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Mapp (HM Inspector of Taxes) v Oram
...is the income of the relevant year whether or not there has been or will be similar income in a past or future year: Martin v.Lowry(1) [1926] 1 K.B. 550, at page 558; [1927] A.C. 312, at pages 315-6. I would need to be persuaded that the possible contention to which I have referred is right......
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Mapp v Oram
...is the income of the relevant year whether or not there has been or will be similar income in a past or future year: Martin v. Lowry [1926] 1 K.B. 550 at page 558 and [1927] A.C. 312 at pages 315-6. I would need to be persuaded that the possible contention to which I have referred is right......
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Lowe v J. W. Ashmore Ltd
...or gains" are those occurring in the current year, or the year of assessment: see Martin v.Lowry(1) [1927] A.C. 312, at page 315; [1926] 1 K.B. 550, at pages 558, 564, 566. As there is income tax every year, the significance of "annual" in this sense is little enough. It is the other sense,......
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