Martin v Commissioners of Inland Revenue. Martin v Lowry
| Jurisdiction | England & Wales |
| Date | 1927 |
| Year | 1927 |
| Court | House of Lords |
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49 cases
- DEF v Comptroller of Income Tax (1950-1985) MSTC 482;
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Lowe v J. W. Ashmore Ltd
...arising or accruing ... from any trade" within section 122 (post, pp. 551G - 552A, 553E-G). Martin v. Lowry [1926] 1 K.B. 550, C.A.; [1927] A.C. 312; 11 T.C. 297, H.L.(E.) applied. Roberts v. Lord Belhaven's Executors (1925) 9 T.C. 501 distinguished. (2) That the contract which gave an excl......
- E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
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Mapp v Oram
...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, but as it is not in issue in the ......
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