Smith's Potato Estates Ltd v Bolland
| Jurisdiction | UK Non-devolved |
| Court | House of Lords |
| Year | 1948 |
| Date | 1948 |
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Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
...Co Ltd v KeeneUNK ([1948] 2 All ER 378) and adopted by the majority in the House of Lords in Smith's Potato Estates Ltd v BollandELR ([1948] AC 508). The draftsman of the relevant provisions in the Finance Act 1965 must have been aware that that was where the line had to be It was common gr......
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Commissioners of Inland Revenue v Dowdall, O'Mahoney & Company Ltd
...12 Tax Ca. 227; L.C. Ltd. v. Ollivant [1944] 1 All Eng. 510 60 T.L.R. 336; and Smiths Potato Crisps v. Commissioners of Inland Revenue [1948] A.C. 508, 30 Tax Ca. 7On behalf of the Company it was contended that the principle of these cases ought not to be extended and that dominion and for......
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