Ward & Company v Commissioner of Taxes

JurisdictionUK Non-devolved
Judgment Date1923
Year1923
Date1923
CourtPrivy Council

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35 cases
  • Morgan v Tate & Lyle Ltd
    • United Kingdom
    • House of Lords
    • 1 June 1954
    ...exclusively laid out or expended for the purposes of the trade." 31 The Solicitor-General relied strongly upon the case of Ward & Co., Ltd. v. Commissioner of Taxes [1923] A.C. 145. In that case the Judicial Committee of the Privy Council had to consider the language of section 86 (1) ( a) ......
  • Morgan v Tate & Lyle Ltd
    • United Kingdom
    • Court of Appeal
    • 6 May 1953
    ...on the Income Tux Act, 1918, which provides any real help. There was cited to us the decision of the Privy Council in Ward & Co. Ltd. -v- Commissioner of Taxes, 1923 Appeal Cases, page 145, That case arose "under Section 86(1) of the Land and Income Tax Act, 1916, under which "No deduct......
  • Hallstroms Pty Ltd v Federal Commissioner of Taxation
    • Australia
    • High Court
    • Invalid date
  • J. Wray & Nephew Ltd v Commissioner of GCT
    • Jamaica
    • Court of Appeal (Jamaica)
    • 11 April 2003
    ...41 As to the meaning of the word "purpose" Courtenay Orr J found as follows: "On the issue of purpose an income tax case Ward and Company Limited v Commissioner of Taxes [1923] A.C. 145 is instructive. The headnote reads as follows: 'A poll of the voters in New Zealand being about to be he......
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