Usher's Wiltshire Brewery Ltd v Bruce
Jurisdiction | England & Wales |
Date | 1911 |
Court | House of Lords (England) |
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20 cases
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Nash (Inspector of Taxes) v Tamplin & Sons Brewery Brighton Ltd ; Davies (Inspector of Taxes) v Webbs (Aberbeeg) Ltd
...the right to make it was first established by the decision of this House in Usher's Wiltshire Brewery Limited v. Bruce [1915] A.C. 433, 6 T.C. 399. 5So far the parties are in agreement. I must now state the difference of opinion which has given rise to this appeal. The Crown contends that......
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Collyer (HM Inspector of Taxes) v Hoare and Company, Ltd
...which carried on a brewing business, in respect of "deficiency of rent" under the decision in Usher's Wiltshire Brewery, Ltd. v. Bruce,6 T.C. 399, the House of Lords held that each tied house must be considered separately and that in computing the appropriate deduction for an individual tie......
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