R v Income Tax Special Commissioners, ex parte Elmhirst
| Jurisdiction | England & Wales |
| Date | 1936 |
| Year | 1936 |
| Court | Court of Appeal |
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37 cases
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The State (Whelan) v Smidic
...TC 113, [1930] 1 KB 249, [1930] AC 321. MacLaine and Company v Eccott [1926] AC 424, 10 TC 481. Rex v Special Commissioners of Income Tax 20 TC 381, (ex parte Elmhirst [1936] 1 KB The inspector expressed dissatisfaction with the decision with a view to asking for a case stated. When, during......
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Tower MCashback LLP v HM Revenue and Customs
...partes; they are determining the amount on which, in the interests of the public, the taxpayer ought to be taxed (see R v Income Tax Commissioners ex-parte Elmhurst [1936] 1 KB 487 at 493). That public interest has in no way been altered by the introduction of 29 But the impact of the rete......
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Tower MCashback LLP v HM Revenue and Customs
...their statutory functions to have regard to that public interest. This principle finds expression in cases such as R v Income Tax Special Commissioners, ex parte Elmhirst [1936] 1KB 487 (CA), and in the need for special legislation (now contained in section 54 of TMA 1970) to enable tax app......
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Glaxo Group Ltd and Others v Commissioners of Inland Revenue
...Tax Commrs & Anor TAX(1913) 6 TC 195 R v IR Commrs, ex parte Barker & Anor TAX[1994] BTC 290 R v Special Commrs, ex parte Elmhirst TAX(1935) 20 TC 381 Royal Bank of Canada v IR Commrs ELR[1972] Ch 665 St Aubyn v A-G ELR[1952] AC 15 Vandervell Trustees Ltd v White & Ors ELR[1971] AC 912 Vand......
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