St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1924 |
| Date | 1924 |
| Court | Privy Council |
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41 cases
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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
...BTC 25 Paton (as Fenton's Trustee) v IR CommrsTAX (1938) 21 TC 626 St Lucia Usines & Estates Co Ltd v Colonial Treasurer of St LuciaELR [1924] AC 508 WT Ramsay Ltd v IR CommrsELR [1982] AC 300 Corporation tax - Interest received - Agreement with bank that quarterly interest on existing depo......
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Commissioners of Inland Revenue v Whitworth Park Coal Company, Ltd ((in Liquidation))
...and I would also refer to what was said by Lord Wrenbury in St. Lucia Usines and Estates Co., Ltd. v. Colonial Treasurer of St. Lucia, [1924] A.C. 508. I certainly think that it would be wrong to hold now for the first time that a non-trader to whom money is owing but who has not yet receiv......
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Carvill v Commissioners of Inland Revenue
...62; [2001] 3 WLR 1562 R v Lambert UNKWLR[2001] UKHL 37; [2001] 3 WLR 206 St Lucia Usines & Estates Co v Colonial Treasurer of St LuciaELR[1924] AC 508 Vestey v IR Commrs TAX (1979) 54 TC 503 Whitney v IR Commrs ELR[1926] AC 37 Woolwich Equitable Building Society v IR Commrs TAXELR[1992] BTC......
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Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
...T.C. 561, and Grey v. Tiley, 16 T.C. 414, and I would also refer to what was said by Lord Wrenbury in St. Lucia Usines and Estates Company, Limited v. Colonial Treasurer of St. Lucia [1924] A.C. 508. I certainly think that it would be wrong to hold now for the first time that a non-trader ......
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1 books & journal articles
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Preliminary Sections
...37 L.T. 777; 3 Ex. D. 338; 47 L.J.Q.B. 65; 26 W.R. 122. . .315 St. Lucia Usines and Estates Co. Ltd. v. St. Lucia (Colonial Treasurer) (1924) A.C. 508; 93 L.J.P.C. 212; 131 L.T. 267; 68 Sol Jo. 456. 3 Stirland v. Director of Public Prosecutions (1944) A.C. 315; 113 L.J.K.B. 394; 171 L.T. 78......