Martin v Commissioners of Inland Revenue. Martin v Lowry
| Jurisdiction | England & Wales |
| Year | 1927 |
| Date | 1927 |
| Court | House of Lords |
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83 cases
- DEF v Comptroller of Income Tax (1950-1985) MSTC 482;
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Lowe v J. W. Ashmore Ltd
...to the current year; "annual profits 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 ......
- E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
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Commissioners of Inland Revenue v Whitworth Park Coal Company, Ltd ((in Liquidation))
...T.C. 411. 2Ibid., at pp. 437-8 3Ibid., at p. 449. 1See p. 590 post. 1 34 T.C. 293 2Ibid., at pp. 321-2 3 21 T.C. 264 4Ibid., at p. 299 5 11 T.C. 297 1 [1896] P. 222 2 27 Ch. D. 160. 3 36 T.C. 411. 1 36 T.C. 411. 1 36 T.C. 411. 2Ibid., at pp. 449 3Ibid., at p. 453. 2Ibid., at pp. 449 1 21 T.......
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