Severne v Dadswell

JurisdictionEngland & Wales
Year1954
Date1954
CourtChancery Division
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11 cases
  • Simpson (HM Inspector of Taxes) v John Reynolds & Company (Insurances) Ltd
    • United Kingdom
    • Chancery Division
    • 31 January 1975
    ...9 T.C. 297Commissioners of Inland Revenue v. Fleming & Co. (Machinery) Ltd. TAXSC33 T.C. 57; 1952 S.C. 120Severne v. Dadswell TAXWLR35 T.C. 649; [1954] 1 W.L.R. 1204Moorhouse v. Dooland TAXELR36 T.C. 1; [1955] Ch. 284Temperley v. Smith TAXWLR37 T.C. 18; [1956] 1 W.L.R. 931John Mills Product......
  • Murray (HM Inspector of Taxes) v Goodhews
    • United Kingdom
    • Chancery Division
    • 23 November 1977
    ...TC 399; [1915] AC 433Commissioners of Inland Revenue v. Fleming & Co. (Machinery) Ltd. TAXSC33 TC 57; 1952 SC 120Severne v. Dadswell TAXWLR35 TC 649; [1954] 1 WLR 1204Hochstrasser v. Mayes TAXELR38 TC 673; [1960] AC 376Anglo-French Exploration Co. Ltd. v. Clayson TAXWLR36 TC 545; [1956] 1 W......
  • Murray v Goodhews
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 23 November 1977
    ...case the respondents were still trading when the payment was made. It was in their hands a trade receipt of an income nature". 7 In Severne v. Dadswell, which is reported in (1954) 1 Weekly Law Reports at page 1204, the taxpayer was a miller who had ceased to trade in 1929, hut in 1941, wis......
  • Rolfe v Nagel
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 6 October 1981
    ...1 52 TC 8; [1977] 1 WLR 1403. 2 52 TC 8, at p 15. 3 52 TC 86; [1978] 1 WLR 499. 4 52 TC 86, at pp 108-9. 1 51 TC 42. 2 [1954] AC 182. 3 35 TC 649; [1954] 1 WLR 1204. 4 42 TC 8. 5 9 TC 48. 6 46 TC 561. 7 49 TC 693. 8 2 TC 86. 1 52 TC 8. 2 [1967] Ch 772. 1 52 TC 86. 1 [1978] 1 WLR 499. 1 36 T......
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