Watney v Musgrave
| Jurisdiction | England & Wales |
| Year | 1879 |
| Date | 1879 |
| Court | Divisional Court |
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12 cases
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Reid's Brewery Company v Male
...the Special Commissioners, whereupon the said Special Commissioners, having regard to the decision in the case ofWatney v. Musgrave (5 Ex. D. 241),(1)considered that the sums advanced by the Appellants on the security of public-houses were sums employed as capital for the purpose of extendi......
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Strick (HM Inspector of Taxes) v Regent Oil Company Ltd
...719. 3 (1946) 72 C.L.R. 634 (Australia). 4 [1933] A.C. 368, 374. 5 37 T.C. 56. 6 37 T.C. 56, 63. 1 [1946] Ch. 8, 12. 2 (1880) 1 T.C. 272; 5 Ex.D. 241. 3 (1930) 15 T.C. 390. 4 12 T.C. 813; 1926 S.C. 20. 5 (1958) 38 T.C. 216. 6 38 T.C. 334; 1959 S.C. 89. 7 (1959) 39 T.C. 37. 8 (1962) 40 T.C. ......
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IA v Comptroller of Income Tax
...Within the meaning of the Act, the premiums create part of the capital structure and are a capital payment: Watney v. Musgrave, (1880) 5 Ex. D. 241. They furnish a credit apparatus to enable the business to be carried on, and although they affect the distributable earnings of the company, t......
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Smith v Lion Brewery Company
... ... None of the decided cases are direct authorities in respect of the question raised here, but the reasoning of Watney & Co. v. Musgrave F2 , Brickwood & Co. v. Reynolds F3 , and Strong & Co. v. Woodifield F4 is in favour of the appellant ... Sir Robert Finlay, ... ...
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