Re Spanish Prospecting Company
| Jurisdiction | England & Wales |
| Date | 1911 |
| Year | 1911 |
| Court | Court of Appeal |
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80 cases
- Qbe Insurance Group Ltd v Asc
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Meagher v Meagher and Other
...partner's personal representatives are entitled to an appropriate share thereof. In re Spanish Prospecting Goldmining Co. Ltd.ELR[1911] 1 Ch. 92 approved. Held further that if the personal representative of a deceased partner chooses under s. 42 of the Partnership Act, 1890, to accept inter......
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First Nationwide v HM Revenue and Customs
...Ltd WLRTAX[1963] 1 WLR 555; 41 TC 1 Singh v Board of Inland Revenue TAXWLR[2000] BTC 116; [2000] 1 WLR 1421 Spanish Prospecting Co, Re ELR[1911] 1 Ch 92 Turcan, Re ELR(1889) LR 40 Ch D 5 Verner v General and Commercial Investment Trust ELR[1894] 2 Ch 239 VGM Holdings Ltd, Re ELR[1942] Ch 23......
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HMRC v First Nationwide
...They are: Re Hoare & Co Ltd and Reduced [1904] 2 Ch 208, Re Bates [1928] Ch 682, Hill v Permanent Trustee, Re Spanish Prospecting Company [1911] 1 Ch 92, Re Duff’s Settlement, Drown v GaumontBritish Picture Corporation Ltd [1937] 2 All ER 609, and Quayle Munro Ltd [1992] SC 24 some of which......
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1 firm's commentaries
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In Time For Thanksgiving: The Court Of Final Appeal Awards Nice Cheer To The Taxpayer
...that were never actually realised, may be eligible for a refund due to the decision of the CFA. Footnotes 1 Re Spanish Prospecting Co Ltd [1911] 1 Ch 92, English Court of 2 In Commissioner of Inland Revenue v. Secan Ltd (2000) 3 HKCFAR 411. Learn more about our Hong Kong office, Litigation ......
2 books & journal articles
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Profit and loss : caput 3
...73. 91 De Wet and Yeats 338 and 395-6.92 Lindley 80-81; cf. the well-known dictum of Fletcher Moulton LJ in Re Spanish Prospecting Co Ltd (1911) 1 Ch 92 at 98-99: “‘Profit’ implies a comparison between the state of business at two specific dates, usually separated by an interval of a year......
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GOODWILL IN BUSINESS
...he deals, and are not attached by custom to any other establishment." Fletcher Moulton, L.J., in In re Spanish Prospecting Co. Ltd. (1911) 1 Ch. 92 at 105 said: - "The capital value of goodwill is an alternative to profits, not part of them. It is the price at which a person renounces his r......