Secretary of State in Council of India v Scoble

JurisdictionEngland & Wales
Judgment Date15 June 1903
Date15 June 1903
CourtHouse of Lords
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68 cases
  • Commissioners of Inland Revenue v Church Comrs. for England
    • United Kingdom
    • House of Lords
    • July 7, 1976
    ...area. 16 There is no doubt, in my opinion, that the plain case is recognised by authority— Scoble v. Secretary of State for India [1903] A.C. 299. There was an agreed purchase price for the railway but the Secretary of State had an option, instead of paying the lump sum, of making payment b......
  • Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • May 20, 1968
    ...of Inland Revenue is based to a large extent upon analogy with cases which relate to annuities, in particular two cases of Scoble v. The Secretary of State for India - which is reported in 1903 Appeal Cases and is one of the two cases upon which Mr Justice Cross relied - and another case, a......
  • Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
    • United Kingdom
    • House of Lords
    • April 29, 1969
    ...components and the latter alone allowed as a deduction. In this respect he considered that the present case was similar to Secretary of State of India v. Scoble [1903] A.C. 299: and Vestey v. Commissioners of Inland Revenue [1962] Ch. 861. Like the Court of Appeal I do not think these cases......
  • Beattie v Secretary of State for Social Security
    • United Kingdom
    • Court of Appeal (Civil Division)
    • April 9, 2001
    ......In Scoble v Secretary of State in Council for India [1903] 1 KB 494, Mathew LJ stated, at p 504, that “an ......
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1 books & journal articles
  • Business and Investment Income: Inclusions
    • Canada
    • Irwin Books Archive Income Tax Law
    • September 1, 1997
    ...— in such a case income tax is not payable on what is really capital: Secretary of State . . . fi n Council of] India v. Scoble, [1903] A.C. 299 [(H.L.)]. On the other hand, a man may sell his property nakedly for a share of the profits of the business. In that case the share of the profits......

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