Smidth & Company v Greenwood

JurisdictionEngland & Wales
Judgment Date27 February 1922
Date27 February 1922
CourtHouse of Lords
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44 cases
  • G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd
    • United Kingdom
    • Chancery Division
    • 13 February 1991
    ... ... relief available Unilateral double taxation relief was available to a United Kingdom company in respect of a charge to tax imposed in Venezuela on 90 per cent of the total gross receipts from ... ...
  • Comptroller-General of Inland Revenue, Malaysia v T
    • Malaysia
    • Federal Court (Malaysia)
    • Invalid date
  • R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91
    • United Kingdom
    • Queen's Bench Division
    • 18 April 1991
    ... ... v Secretary of State for Transport, ex parte Factortame LtdELR [1990] 2 AC 85 Smidth (FL) & Co v Greenwood (Surveyor of Taxes) TAX (1922) 8 TC 193 Sotgiu v Deute ... not resident in UK entitled to repayment of overpaid tax - Repayment supplement limited to company resident in UK - Whether UK branch of bank trading in UK to be treated for the purposes of claiming ... ...
  • Sun Life Assurance Company of Canada v Pearson
    • United Kingdom
    • Chancery Division
    • 17 April 1984
    ...[P.C.].Fothergill v. Monarch Airlines Ltd. ELRUNK[1981] A.C. 251, [1980] 2 All E.R. 696, [H.L.].Greenwood v. F.L. Smidth & Co. ELRTAX[1922] 1 A.C. 417, 8 T.C. 193.I.R. Commrs. v. Regent Trust Co. Ltd. UNKWLR[1980] STC 140, [1980] 1 W.L.R. 688.James Buchanan and Co. Ltd. v. Babco Forwarding ......
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