Nuclear Electric Plc v Bradley (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 17 October 1995 |
| Date | 17 October 1995 |
| Court | Court of Appeal (Civil Division) |
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6 cases
- Barnetts v HM Revenue and Customs
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Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
...AC 610. All the cases are noted and discussed in the judgment of the Court of Appeal delivered by Millett LJ in Nuclear Electric plc v Bradley (HMIT)TAXTAX [1995] BTC 445 (since affirmed by the House of Lords [1996] BTC 165). As Millett LJ observed, many of the early cases were decided at a......
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Euroceanica (UK) Ltd
...48 to "turnover" concluded that those paragraphs were looking at trading income only. Relying on Nuclear Electric plc v Bradley (HMIT)TAX[1995] BTC 445 (Nuclear Electric), HMRC viewed that the taxpayer was a ship operating company and the placing of deposits at interest could not be treated......
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Nuclear Electric Plc v Bradley (Inspector of Taxes)
...to be for the purpose of meeting a particular trading liability, Millett L.J., delivering the judgment of the Court of Appeal, said in [1995] S.T.C. 1125 at 1139j to 1140a: "The income from investments held by a trader is prima facie investment income; but it may in certain circumstances be......
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