Polpen Shipping Company v Commercial Union Assurance Company
| Jurisdiction | England & Wales |
| Judgment Date | 08 December 1942 |
| Docket Number | Case No. 13 |
| Date | 08 December 1942 |
| Court | King's Bench Division |
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15 cases
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Clark (Inspector of Taxes) v Perks (No 2); MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another
...mentioned under (5) and (6), taken in conjunction with the limited manoeuvrability of the rigs." 21 He referred to Polpen Shipping Co Ltd v Commercial Union Assurance Co Ltd [1943] 1 KB 161, where Atkinson J had said that a ship is a – "…hollow structure intended to be used in navigation, i......
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The Environment Agency v Mr Christopher Gibbs and Another
...of Lord Clyde at p.17, and the judgment of Lord Blackburn at p.18); Atkinson J.'s description of a vessel in Polpen Shipping Company v Commercial Union Assurance Company (1943) 74 Lloyd's List Law Reports 157 as "any hollow structure intended to be used in navigation … upon the seas or othe......
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Benson (Inspector of Taxes) v Yard Arm Club Ltd
...LJ P 17; (1895) P 301Andrews v. Andrews and Mears ELR[1908) 2 K B 567Polpen Shipping Co., Ltd. v. Commercial Union Assurance Co., Ltd.ELR[1943] K B 161J. Lyons & Co. v. Attorney-General UNK[1944] 1 All ER 477Hinton v. Maden & Ireland, Ltd. TAXWLR38 TC 391; [1975] 1 WLR 875Jarrold v. John Go......
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Re The "Von Rocks"
...of transporting persons or property by water to an intended destination. Polpen Shipping Co. v. Commercial Union Assurance Co.ELR [1943] K.B. 161; Steedman v. ScofieldUNK [1992] 2 Lloyd's Rep. 163 explained. 4. That while the "Von Rocks" undoubtedly lacked some of the characteristics normal......
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