Usher's Wiltshire Brewery v Bruce
| Jurisdiction | England & Wales |
| Date | 1915 |
| Court | House of Lords |
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163 cases
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Kealy v O'Mara, Limerick, Ltd
...Brewery Co Ltd 5 TC 568, [1911] AC 150. Union Cold Storage 129 LT 512, 8 TC 725 p 736. Usher’s Wiltshire Brewery Ltd v Bruce 6 TC 399, [1915] AC 433. Vallambrosa Rubber Co Ltd v Farmer 5 TC 529, [1910] SC Van den Bergs Ltd v Clark 19 TC 390, [1935] AC 431. Cases also cited English Crown Spe......
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Morgan v Tate & Lyle Ltd
...which case it must be added back for the purpose of arriving at the balance of profits or gains assessable to tax." 8 See Usher's Wiltshire Brewery, Limited v. Bruce [1915] A.C. 433, per Lord Loreburn at p. 444, Lord Parker of Waddington at p. 458, Lord Sumner at pp. 467-8, and Lord Parmoor......
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Morgan v Tate & Lyle Ltd
...be better placed if they did so. 26 Mr. Millard Tucker placed reliance on the Speeches of Lord Larboard and Lord Sumner in Usher's Wiltshire Brewery, Ltd. -v- Bruce. 6 Tax Cases, page 399. I do not think that much help is to be gained from them in the solution of this question. Nor do I fin......
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Atherton v British Insulated and Helsby Cables Ltd
...of Law Reporting L.R.1914, 3 K.B. 674, at page 681) and by Lord Parker and Lord Sumner in ( Usher's Wiltshire Brewery v. Bruce L.R. 1915, A.C. 433, at pages 458 and 467), that the Act does not contain any express allowance or enumeration of deductions; and that effect can only be given to......
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