Skinner v Berry Head Lands Ltd
| Jurisdiction | England & Wales |
| Year | 1970 |
| Date | 1970 |
| Court | Chancery Division |
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5 cases
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Moore v R J. Mackenzie & Sons Ltd
...723. Inland Revenue Commissioners v. Barr (No. 2), 1956 S.C. 162; 36 T.C. 455. Skinner v. Berry Head Lands Ltd. [1970] 1 W.L.R. 1441; [1971] All E.R. 222; 46 T.C. 377. CASES STATED by the Commissioners for the Special Purposes of the Income Tax Acts. MOORE v. MACKENZIE & SONS LTD. 1. At......
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Ransom (HM Inspector of Taxes) v Higgs
...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 It was said that the trustees were not taxable as trad......
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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......
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