Watkis v Ashford Sparkes & Harward

JurisdictionEngland & Wales
Judgment Date02 May 1985
Date02 May 1985
CourtChancery Division
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6 cases
  • McLaren v Mumford (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • July 19, 1996
    ...v Tyson (HMIT)TAX (1980) 53 TC 333 Russell v Town and County BankELR (1988) 13 AC 418 Watkis (HMIT) v Ashford Sparkes & Harward WLRTAX[1985] 1 WLR 994; [1985] BTC 391 Wildbore v Luker (HMIT)TAX (1951) 33 TC 46 Income tax - Income and Corporation Taxes Act 1988Sch. D - Deductions from profit......
  • MacKinlay v Arthur Young McClelland Moores & Company
    • United Kingdom
    • House of Lords
    • November 23, 1989
  • Lawson v Johnson Matthey Plc
    • United Kingdom
    • Chancery Division
    • December 15, 1990
    ...Ch 442 Rolled Steel Products Holdings Ltd v British Steel Corp & OrsELR[1986] Ch 246 Watkis (HMIT) v Ashford Sparkes & Harvard WLRTAX[1985] 1 WLR 994; [1985] BTC 391 9. We, the commissioners for the general purposes of the income tax for the division of Holborn, who heard the appeal gave ou......
  • Executive Network (Consultants) Ltd v O'connor
    • United Kingdom
    • Special Commissioners (UK)
    • November 22, 1995
    ...on necessities of life, such as clothing (the subject matter of Mallalieu v Drummond 57 TC 330), food (Watkis v Ashford Sparkes & Howard 58 TC 468) and accommodation (Mackinlay v Arthur Young McLelland Moore & Co 62 TC 704) the inference that "one object, though not a conscious object" (see......
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