Smith's Potato Estates Ltd v Bolland
Jurisdiction | England & Wales |
Date | 1948 |
Year | 1948 |
Court | House of Lords |
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37 cases
- Ampat Tin Dredging Ltd v Director General of Inland Revenue
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Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
...Group Ltd v IR Commrs TAX(1978) 52 TC 281 Rushden Heel Co Ltd v Keene TAX(1948) 30 TC 298 Smith's Potato Estates Ltd v Bolland (HMIT) TAX(1948) 30 TC 267 Capital gains tax - Valuation of unquoted shares - Whether costs of appeal to special commissioner against Revenue's valuation allowable ......
- Kulim Rubber Plantations Ltd v Director-General of Inland Revenue
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Re Bird v Commissioners of Inland Revenue
...are not debts which the fact of trading imposed upon the debtor. Reference was made, cogently I think, to the case of Smith's Potato Estates, Limited. v. Bolland (1948 Appeal Cases, p. 508) where it was pointed out that the activities of an accountant who prepares accounts on behalf of a cl......
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