Re Cooper
Jurisdiction | England & Wales |
Date | 1911 |
Year | 1911 |
Court | Court of Appeal |
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13 cases
- Farrugia v Farrugia
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Commissioners for HM’s Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) ((in Administration))
...to every business man.” 24 The first relevant case about whether statutory (rather than contractual) interest can be yearly interest is In re Cooper [1911] 2 KB 550, in which objection was taken to the supposed failure of a judgment creditor to deduct tax from statutory interest due on the......
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Re Lehman Bros International (Europe) ((in Administration)) (No 7) Lomas and Others v Revenue and Customs Commissioners
...a per annum rate of interest) from tax provisions governing “yearly interest” has been followed by the Court of Appeal in In re Cooper [1911] 2 KB 550; Corinthian Securities Ltd v Cato (1969) 46 TC 93; and Cairns v MacDiarmid (HMIT) [1983] BTC 188. In Corinthian Securities Lord Denning MR s......
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Anthony Victor Lomas and Others v HM Revenue and Customs
...enforce and have not enforced for a substantial period of time. … I do not say that the present case is concluded by the decision in In re Cooper [1911] 2 KB 550, though I think it would be difficult to distinguish it; but applying the principle underlying that decision, I am unable to see ......
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