Skinner v Berry Head Lands Ltd
| Jurisdiction | England & Wales |
| Year | 1970 |
| Date | 1970 |
| Court | Chancery Division |
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4 cases
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Ransom (HM Inspector of Taxes) v Higgs
...transaction is not in the course of trade, thenSharkey v. Wernher 36 T.C. 275; [1956] A.C. 58 is applied. Skinner v. Berry Head Lands Ltd. 46 T.C. 377; [1970] 1 W.L.R. 1441 shows that the making of a profit does not exclude the application of the Petrotim decision. It was said that the trus......
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Skinner (HM Inspector of Taxes) v Berry Head Lands Ltd
...that. I cannot resist that, my Lord. Goff J.-Very well; so be it. [Solicitors:-Solicitor of Inland Revenue; McKenna & Co.] 1 Reported [1970] 1 W.L.R. 1441; 114 S.J. 1 Not included in the present print. 1 Not included in the present print. 1 Not included in the present print. 1 Not included ......
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De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue
...of the company's trading operations, cry aloud for an explanation." (See also Skinner (Inspector of Taxes) v Berry Head Lands Ltd [1971] 1 All ER 222.) It is true, as I have already indicated, that the absence of a profit does not necessarily exclude a transaction from being I part of the t......
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De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue
...of the company's trading operations, cry aloud for an explanation." (See also Skinner (Inspector of Taxes) v Berry Head Lands Ltd [1971] 1 All ER 222.) It is true, as I have already indicated, that the absence of a profit does not necessarily exclude a transaction from being I part of the t......