Smith v Anderson
| Jurisdiction | England & Wales |
| Year | 1880 |
| Date | 1880 |
| Court | Court of Appeal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
31 cases
3 books & journal articles
-
Case Comments: A global view of business, trade, and property under section 34(1) of the Insolvency Act 24 of 1936
...that 'anything which occupies the time and attention and labour of a man for the purpose of profit is business' (Smith v Anderson (1880) 15 Ch D 247 at 258; at 259 Jessel MR approvingly quoted Willes J in Harris (supra); Jessel MR's definition survived the reversal of his decision by the Co......
-
The Nature of the Proceeds Derived from the Sale of an Asset for the Purposes of Income Tax
...it 36 The Appellate Division in Platt v Commissioner of Inland Revenue 1922 AD 42 referred to the English decision in Smith v Anderson (1880) 15 ChD 247 (CA) when reaching this conclusion. This principle was accepted in CIR v Stott supra note 16. See further e g CIR v Leydenburg Platinum su......
-
Business and Property Income
...personal or hobby element to the taxpayer’s activity. It 2 Stewart v Canada , 2002 SCC 46 [ Stewart ]; see also Smith v Anderson (1880), 15 Ch D 247 at 258 (Eng CA); Terminal Dock and Warehouse Co v MNR , [1968] 2 Ex CR 78, [1968] CTC 78 (Ex Ct), aff’d (1968), 68 DTC 5316 (SCC). 3 (1881), 4......