Mitchell v B. W. Noble Ltd
| Jurisdiction | England & Wales |
| Date | 1927 |
| Year | 1927 |
| Court | Court of Appeal |
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65 cases
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Lawson v Johnson Matthey Plc
...rid of an obstacle to successful trading is a revenue and not a capital payment. I refer in particular to Mitchell v. B.W. Noble Ltd. [1927] 1 K.B. 719; Anglo-Persian Oil Co. Ltd. v. Dale [1932] 1 K.B. 124; and Commissioners of Inland Revenue v. Carron Co. (1968) 45 T.C. 18. This must be no......
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Morgan v Tate & Lyle Ltd
...in argument, throws any doubt upon the view which I have just expressed, and four at least of these cases support that view. In Mitchell v. B. W. Noble, Ltd. [1927] 1 K.B. 719 a payment made to secure the retiral of a director was held to be deductible, both by Rowlatt, J. and by the Court......
- BG Lithographic Company Ltd v Commissioners of Inland Revenue
- Director-General of Inland Revenue v Kulim Rubber Plantations Ltd
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1 books & journal articles
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RECONSIDERING THE INCOME TAX TREATMENT OF INVESTIGATION FEES.
...because they might cause people to move to the area which might provide the taxpayer increased business) and in Mitchell v BW Noble Ltd, [1927] 1 KB 719 at 720, [1927] All ER Rep 717 (EWCA), cited in Krishna, supra note 13, ch 9, n 30 (the tax authorities argued that a payment to get rid of......