Sargent v Eayrs
| Jurisdiction | England & Wales |
| Judgment Date | 20 November 1972 |
| Date | 20 November 1972 |
| Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
7 cases
-
Hibernian Insurance Ltd v Inspector of Taxes
...INCOME TAX ACT 1967 S81(5)(d) INCOME TAX ACT 1967 S81 SOUTHWELL V SAVILL BROTHERS LTD 1901 2 KB 349 SARGEANT (INSPECTOR OF TAXES) V EAYRS 48 TC 573 LOTHIAN CHEMICAL CO LTD V ROGERS 1926 11 TC 508 Synopsis Taxation Taxation; corporation tax; management expenses; whether certain expenses inc......
-
Hibernian Insurance Ltd v Inspector of Taxes
... ... Sargent v. EayrsWLR [1973] 1 W.L.R. 236 ; Southwell v. Savill Brothers LimitedELR [1901] 2 K.B. 349 considered. 4. That if expenses ... TAX ACT 1918 SCHED A NO 5 RULE 8 ATHERTON V BRITISH INSULATED & HELSBY CABLES LTD 10 TC 155 SERGEANT (INSPECTOR OF TAXES) V EAYRS 48 TC 573 COMMISSIONERS OF INLAND REVENUE V GRANITE CITY STEAMSHIP CO LTD 13 TC 1 LOTHIAN & CHEMICAL CO LTD V ROGERS 11 TC 508 ... ...
-
Camas Plc v Atkinson (Inspector of Taxes)
...as opposed to capital expenditure. Abortive expenditure on the proposed acquisition of a capital asset is usually capital in nature: see Sargent v. Eayrs [1973] 1 WLR 236 at pages 239H 240H. Similarly the brokerage and stamp duty at issue in the Sun Life case were almost certainly capital ......
-
Sargent (HM Inspector of Taxes) v Eayrs
...figures, and make no order as to costs. Group Captain Eayrs-Thank you, my Lord. [Solicitor:-Solicitor of Inland Revenue.] 1 Reported [1973] 1 W.L.R. 236; 117 S.J. 127; [1973] 1 All E.R. 277; [1973] S.T.C. 1See page 577 post. 1 The Finance Act 1941, s. 10(3), provided: "All the farming carri......
Request a trial to view additional results