Westminster Bank Ltd v Osler
| Jurisdiction | England & Wales |
| Date | 1932 |
| Court | Court of Appeal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
8 cases
-
Westminster Bank Ltd v Osler
...Smith, Braithwaite & Co.; (for National Bank, Limited) Stephenson, Harwood & Tatham; Solicitor of Inland Revenue.] 1 Reported (C.A.) [1932] 1 K.B. 668 and (H.L.) [1933] A.C. 139. 2 Reported (C.A.) [1932] 1 K.B. 668. 1 Not included in the present print. 1 Not included in the present print. 1......
-
Nuclear Electric Plc v Bradley (Inspector of Taxes)
...Amritsar v Income Tax Commr ELR[1940] AC 1055 Royal Insurance Co v Stephen TAX(1928) 14 TC 22 Westminster Bank Ltd v Osler (HMIT) ELRELR[1932] 1 KB 668 (CA), [1933] AC 139 (HL) Corporation tax - Loss relief - Trading losses - Trading liabilities arising in current year but payable in future......
-
Agricultural Credit Corporation, Ltd v Vale
...Ltd [1914] AC 1001, 84 LJPC 21, 30 TLR 685. Westminister Bank Ltd v Osler 17 TC 381, 146 LTR 441, 148 LTR 41. National Bank Ltd v Baker [1932] 1 KB 668, 17 TC Californian Copper Syndicate v Harris 6 F 894, 41 SLR 691, 5 TC 159. Hudson Bay Co Ltd v Stevens 101 LT 96, 25 TLR 709, 5 TC 424. Te......
-
Nuclear Electric Plc v Bradley
... [1970] 1 WLR 566. The same applies to companies carrying on the business of banking and, no doubt, other financial trades: see Westminster Bank v Osler, [1932] 1 KB 668, [1933] AC 139; and Punjab Cooperative Bank, Amritsar v ITC, [1940] AC 1055. 24 The leading authority is Liverpool and L......
Request a trial to view additional results