Stow Bardolph Gravel Company Ltd v Poole
| Jurisdiction | England & Wales |
| Date | 1954 |
| Year | 1954 |
| Court | Chancery Division |
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4 cases
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Hood Barrs v Commissioners of Inland Revenue (No. 2)
... ... following year he entered into agreements with a company called the "Chalmers Property Investment Company Limited", ... the same as the question posed by Jenkins, L.J., in Stow Bardolph Gravel Co. Ltd. v. Poole 35 T.C. 459 at p. 475 ... ...
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Rorke (H. J.) Ltd v Commissioners of Inland Revenue
...being made to farmers or landowners is nihil ad rem. The cases, the most recent of which is Stow Bardolph Gravel Co., Ltd. v. Poole, 35 T.C. 459, undoubtedly draw a distinction between payments made to acquire stock-in-trade and payments made to acquire rights which will enable you to get s......
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Stow Bardolph Gravel Company, Ltd v Poole (HM Inspector of Taxes)
...of the agreement, which has indeed underlain the substance of the argument forcefully put before us by Mr. Magnus. In the report at [1954] 1 W.L.R. 1058, the reason of the learned Judge is introduced by the simple formula, "having stated the facts". That formula, however, does less than jus......
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Connolly v Wilson Wright
... ... in Stow Bardolph Gravel Co. Ltd. v. Poole 35 T.C. 459, at p. 475, ... ...