Sywell Aerodrome Ltd v Croft
| Jurisdiction | England & Wales |
| Judgment Date | 17 December 1941 |
| Date | 17 December 1941 |
| Court | Court of Appeal |
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40 cases
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Webb v Conelee Properties Ltd
... ... Coman TAX(1920) 7 T.C. 517; Fry v. Salisbury House Estate Ltd. ELR[1930] A.C. 432; Sywell Aerodrome Ltd. v. Croft TAX(1941) 24 T.C. 126; Jennings v. Middlesbrough Corporation TAX(1953) 34 ... ...
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Wildin
...occupation” and “income derived from the carrying on of a trade” by referring to Lord Greene MR in Sywell Aerodrome, Ltd v Croft (HMIT) (1941) 24 TC 126 in the following passage at p. 137: … why and on what principle is a person who, for example, sets up a refreshment stall on his land or p......
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De Voil v Welford Gravels Ltd
...of Section 84 (3) of the Act, to which I shall refer in detail later. As Lord Greene, M.R., said in Croft v. Sywell Aerodrome, Ltd.(1), [1942] 1 K.B. 317, at pages 325-6, unlike the other Schedules, the annual value for the purposes of Schedule A is not assessed by reference to income actua......
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Commissioners of Inland Revenue v George and Another
...[1940] 23TC 38, a judgment of Wrottesley J, which was treated as "manifestly correct" by Lord Greene MR in Croft v Sywell Aerodrome [1941] 24TC 126, 143. That again concerned the distinction between Schedule D and Schedule A on rather unusual facts. The appellant company had granted a lease......
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1 books & journal articles
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Business and Property Income
...porters, security guards, heating and cleaning at extra charge; property ownership, not trade); see also Crofts v Sywell Aerodrome Ltd , [1942] 1 KB 317 (CA) (activities, though varied and extensive, consisted of exercise and exploitation of property rights of aerodrome); Malenfant v MNR , ......