Pitt v Castle Hill Warehousing Company Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 09 July 1974 |
| Date | 09 July 1974 |
| Court | Chancery Division |
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10 cases
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ECC Quarries Ltd v Watkis
...J.'s interpretation of those cases which is contained in the course of his judgment in Pittv. Castle Hill Warehousing Co. Ltd.(6) [1974] 1 W.L.R. 1624, at page 1629: It seems to me that these authorities establish that in determining whether expenditure is incurred on revenue account or on ......
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Tucker (HM Inspector of Taxes) v Granada Motorway Services Ltd
...Lane Safe Deposit and Offices Co. Ltd. v. Commissioners of Inland Revenue 43 TC 83; [1966] AC 85; Pitt v. Castle Hill Warehousing Co. Ltd. 49 TC 638; [1974] 1 WLR 1624; E.C.C. Quarries Ltd. v. Watkis51 TC 153. 6. It was contended on behalf of the Appellant (2) the three leases were fixed ca......
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R.T.Z. Oil and Gas Ltd v Elliss
...634 Odeon Associated Theatres Ltd. v. Jones (H.M.I.T.) TAX(1971) 48 T.C. 257 Pitt (H.M.I.T.) v. Castle Hill Warehousing Co. Ltd. WLRTAX[1974] 1 W.L.R. 1624; (1974) 49 T.C. 638 Pyrah (H.M.I.T.) v. Annis & Co. Ltd. TAX(1956) 37 T.C. 163 Regent Oil Co. Ltd. v. Strick (H.M.I.T.) ELRTAX[1966] A.......
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Tucker v Granada Motorway Services Ltd
...I shall refrain from analysing further examples of cases either way. The recent decisions, Pitt v. Castle Hill Warehousing Co. Ltd. [1974] 1 W.L.R. 1624 and E.C.C. Quarries Ltd. v. Watkis [1977] 1 W.L.R. 1386 fully support the identifiable asset test. So it remains to decide the present cas......
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