Salmon v Weight

JurisdictionEngland & Wales
Year1933
Date1933
CourtHouse of Lords (England)
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16 cases
  • Wilkins v Rogerson
    • United Kingdom
    • Court of Appeal
    • 13 Dicembre 1960
  • Aberdeen Asset Management Plc v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 1 Febbraio 2012
    ... ... RogersTAX [2011] UKFTT 167 (TC); [2011] TC 01036 ... Weight v SalmonTAX (1934) 19 TC 174 ... WT Ramsay Ltd v IR CommrsELRTAX [1982] AC 300(1981) 54 TC 101 ... Income tax - PAYE - Tax avoidance scheme - ... As the Tribunal put it: It is plain from this line of authority [namely Weight v Salmon and Heaton v Bell ] that additional remuneration in the form of shares in a money box company, structured as the offshore companies are in this ... ...
  • UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 17 Settembre 2012
    ... ... ) BV)TAXTAX [1996] BTC 425 (CA); [1995] BTC 32 Street v MountfordELRTAX [1985] AC 809; [2008] BTC 7,094 Weight v SalmonTAX (1935) 19 TC 174 WT Ramsay Ltd v IR CommrsELRTAX [1982] AC 300; (1981) 54 TC 101 Income tax - National ... ...
  • Bridges (Inspector of Taxes) v Hewitt
    • United Kingdom
    • Court of Appeal
    • 11 Aprile 1957
    ...which might be a matter only of days is in the hands of the recipient a profit from his office and taxable accordingly. 21 The case of Weight v. Salmon, 19 T.C. 174, provides authority for the proposition that money's worth such as a right conferred by a Company on a salaried Director to su......
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