Severn Fishery Board v O'May
| Jurisdiction | England & Wales |
| Date | 1919 |
| Year | 1919 |
| Court | King's Bench Division |
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12 cases
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Commissioners of Inland Revenue v Forth Conservancy Board
...on the authorities prevent those profits from being taxable. 39 As to the decision of Rowlatt J. in the Severn Fishery Board v. O'May, 1919 2 K.B. 484, I have read and considered carefully the judgment of the learned Judge. The ground of his decision was that the surplus there in question w......
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Inland Revenue v Forth Conservancy Board
...derived from its statutory power to charge dues in return for the public services which it provided. Severn Fishery Board v. O'MayELR, [1919] 2 K. B. 484,commented on. The Forth Conservancy Board, constituted by the Forth Conservancy Order Confirmation Act, 1921, appealed to the Commissione......
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Commissioners of Inland Revenue v Forth Conservancy Board
...by Counsel for the Appellants did not, in my opinion, support their argument. In one of these cases, Severn Fishery Board v. O'May(1), [1919] 2 K.B. 484, the decision was to the effect that the Fishery Board did not carry on a business analogous to a trade, and that the penalties recovered ......
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The Commissioners of Inland Revenue v The Forth Conservancy Board
...in principle from that of the Severn Fishery Conservators (vide Board of Conservators of Severn Fishery District v. O'May, [1919] 2 K.B. 484; 7 T.C. 194; 121 L.T. 371); (6) Alternatively, that the Board did not carry on any trade, manufacture, adventure or concern of the nature of trade. II......
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