Newstead v Frost

JurisdictionEngland & Wales
JudgeLORD JUSTICE BUCKLEY,LORD JUSTICE ROSKILL,LORD JUSTICE GOFF
Judgment Date30 June 1978
Neutral Citation[1978] EWCA Civ J0630-3
Docket Number1967 No. 60
CourtCourt of Appeal (Civil Division)
Date30 June 1978
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4 cases
  • Overseas Containers (Finance) Ltd v Stoker
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 16 March 1989
    ...conclusion was that they had not been acquired as trading stock. 26 In my judgment, the same considerations apply to the decision in Newstead v. Frost 53 Tax Cases 525, a case much relied on by Mr. Thornhill. In that case, the taxpayer formed a Bahamian partnership between himself and a Bah......
  • Re Equipment Maintenance Ltd
    • Jamaica
    • Supreme Court (Jamaica)
    • 16 October 2008
    ...to the 1980s that have accepted objects clauses of great breadth (see Bell Houses Ltd v City Wall Properties Ltd [1966] 2 Q.B. 656 and Newstead v Frost [1980] 1 W.L.R. 135 ). Analysis 32 I must say that one of the dangers of Lord Hoffman's conceptual approach to background information was......
  • Newstead v Frost
    • United Kingdom
    • House of Lords
    • 31 January 1980
    ...of Inland Revenue; Harbottle & Lewis.] 1 Reported (ChD) [1978] 1 WLR 511; [1978] 2 All ER 241; [1978] STC 239; 122 SJ 33; (CA) [1978] 1 WLR 1441; [1979] 2 All ER 129; [1979] STC 45; 122 SJ; 813; (HL) [1980] 1 WLR 135; [1980] 1 All ER 363; [1980] STC 123; 124 SJ 1 Not included in the present......
  • Newstead (HM Inspector of Taxes) v Frost
    • United Kingdom
    • Chancery Division
    • 31 January 1980
    ...of Inland Revenue; Harbottle & Lewis.] 1 Reported (ChD) [1978] 1 WLR 511; [1978] 2 All ER 241; [1978] STC 239; 122 SJ 33; (CA) [1978] 1 WLR 1441; [1979] 2 All ER 129; [1979] STC 45; 122 SJ; 813; (HL) [1980] 1 WLR 135; [1980] 1 All ER 363; [1980] STC 123; 124 SJ 1 Not included in the present......

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