Newstead v Frost
Jurisdiction | England & Wales |
Judge | LORD JUSTICE BUCKLEY,LORD JUSTICE ROSKILL,LORD JUSTICE GOFF |
Judgment Date | 30 June 1978 |
Neutral Citation | [1978] EWCA Civ J0630-3 |
Docket Number | 1967 No. 60 |
Court | Court of Appeal (Civil Division) |
Date | 30 June 1978 |
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4 cases
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Overseas Containers (Finance) Ltd v Stoker
...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......
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Re Equipment Maintenance Ltd
...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......
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Newstead v Frost
...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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Newstead (HM Inspector of Taxes) v Frost
...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......