McVeigh v Arthur Sanderson & Sons Ltd
| Jurisdiction | England & Wales |
| Year | 1969 |
| Date | 1969 |
| Court | Chancery Division |
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7 cases
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Munby v Furlong
...all concerned with physical items used physically. The one case which deals with items used intellectually is McVeigh (H.M. Inspector of Taxes) v. Arthur Sanderson & Sons Ltd (1966-69) Reports of Tax Cases, Volume 4-5, at page 273. The question was about certain designs which were used for ......
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Barclays Mercantile Industrial Finance Ltd v Melluish
...to in the judgment: Ensign Tankers (Leasing) Ltd v Stokes (HMIT) TAX[1989] BTC 410 McVeigh (HMIT) v Arthur Sanderson & Sons Ltd TAX(1968) 45 TC 273 Munby v Furlong (HMIT) TAX(1977) 50 TC 491 Luke v IR Commrs ELR[1963] AC 557 Street v Mountford ELR[1985] AC 809 Corporation tax - Capital allo......
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Munby v Furlong (HM Inspector of Taxes)
...of Inland Revenue v. Barclay, Curle & Co. Ltd.TAXWLR45 T.C. 221; [1969] 1 W.L.R. 675McVeigh v. Arthur Sanderson & Sons Ltd. TAXWLR45 T.C. 273; [1969] 1 W.L.R. 1143Cooke v. Beach Station Caravans Ltd. TAXWLR49 T.C. 514; [1974] 1 W.L.R. 1398 7. It was contended by the taxpayer (a) if the book......
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(1) GUNFLEET SANDS LIMITED (2) GUNFLEET SANDS II LIMITED (3) WALNEY (UK) OFFSHORE WINDFARMS LIMITED (4) ORSTED WEST OF DUDDON SANDS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00260 (TCC)
...made use of an example (given by the High Court of Australia in Wangaratta Woollen Mills Ltd v Federal Commissioner of Taxation [1969] 2 All ER 771) of a tractor and mower unit. That was clearly two separate items of plant despite being used together for the single purpose of providing gard......
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