Southern (S.) (Inspector of Taxes) v Aldwych Property Trust Ltd

JurisdictionEngland & Wales
Judgment Date29 May 1940
Date29 May 1940
CourtKing's Bench Division
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6 cases
  • Sun Life Assurance Society v Davidson
    • United Kingdom
    • House of Lords
    • 4 July 1957
    ...meaning. We accept the proposition put forward by the Society that, following the decisions in Southern v. Aldwych Property Trust, Ltd., 23 T.C. 707, and London County Freehold and Leasehold Properties, Ltd. v. Sweet, 24 T.C. 412, the words are to be interpreted as meaning expenses of manag......
  • Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • 4 July 1957
    ... ... in the Schedule thereto, namely, an Order of Her Majesty's Court of Appeal of the 17th of May 1956, might be reviewed ... , but for the authority of ( Capital & National Trust Ltd. v. Golder 31 T.C. 265 ) to which I will again ... ...
  • Casey (Inspector of Taxes) v The Monteagle Estate Co
    • Ireland
    • High Court
    • 8 April 1960
    ...70 ILTR 16, [1936] ILTR 79. Simpson v The Grange Trust Ltd 19 TC 231, 51 TLR 320, [1934] 2 KB 317. Southern v Aldwych Property Trust Ltd 23 TC 707, [1940] 2 KB 266, 56 TLR 808. The Lincoln Wagon and Engine Co Ltd v CIR 12 TC 494. Cases also cited Costa Rica Railway Co Ltd v CIR 29 TC 34. D.......
  • Casey v Monteagle Estate Company
    • Ireland
    • High Court
    • 8 April 1962
    ...ground for giving a restricted meaning to the words in the section. (1) 70 I. L. T. R. 16, 79; 2 Ir. T. C. 74. (1) 21 T. C. 197. (2) 23 T. C. 707. (3) 24 T. C. 412. (4) 19 T. C. 231. (5) 70 I. L. T. R. 16, 79; 2 Ir. T. C. 74. (1) 20 T. C. 213. (1) 70 I. L. T. R. 16, 79: 2 Ir. T. C. 74. (1) ......
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