Parkside Leasing Ltd v Smith
| Jurisdiction | England & Wales |
| Judgment Date | 08 November 1984 |
| Date | 08 November 1984 |
| Court | Chancery Division |
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13 cases
- TPE Enterprise Sdn Bhd v Chong Sean Yean (f)
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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
...BTC 346; [1997] 1 WLR 991 Jauncey, ReELR [1926] Ch 471M Leigh v IR CommrsTAX (1927) 11 TC 590 Parkside Leasing Ltd v Smith (HMIT) TAX[1985] BTC 25 Paton (as Fenton's Trustee) v IR CommrsTAX (1938) 21 TC 626 St Lucia Usines & Estates Co Ltd v Colonial Treasurer of St LuciaELR [1924] AC 508 W......
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Cadbury Schweppes Plc and Another v Williams (Inspector of Taxes)
...In the absence of express provisions to the contrary, interest is taxable not as it accrues but on its receipt (see, for example, Parkside Leasing Ltd v Smith [1985] STC 63) . In the absence of the accrued income scheme the transfer of securities with accrued interest by a non-trader would ......
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Cadbury Schweppes Plc and Another v Williams (Inspector of Taxes)
...the accrued income scheme on the basis that, at the time the scheme was enacted, interest was taxed on a receipts basis: Parkside Leasing Ltd v Smith [1985] 1 WLR 310, 313. The draftsperson, therefore, Mr Ghosh said, selected the next interest payment date following transfer as the point of......
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