Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judge | Viscount Simonds,Lord Radcliffe,Lord Keith of Avonholm |
| Judgment Date | 05 November 1959 |
| Judgment citation (vLex) | [1959] UKHL J1105-1 |
| Date | 05 November 1959 |
| Court | House of Lords |
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34 cases
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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
...was in the enjoyment of the taxpayer; the taxpayer had to be able to make use of the money. IR Commrs v Whitworth Park Coal Co LtdTAX (1959) 38 TC 531 at p. 573 confirmed that individuals are not assessable and do not pay tax until they get the interest because until then it is not part of ......
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Rank Xerox Ltd v Lane
...from the judgment of the Court of Appeal delivered by Jenkins L.J. in Commissioners of Inland Revenue v.Whitworth Park Coal Co. Ltd.(1) 38 TC 531. He said, at page 548: There have been many judicial pronouncements as to the scope of Rule 1(a) of Case III and the following propositions can b......
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Rank Xerox Ltd v Lane (HM Inspector of Taxes)
...from the judgment of the Court of Appeal delivered by Jenkins L.J. in Commissioners of Inland Revenue v.Whitworth Park Coal Co. Ltd.(1) 38 TC 531. He said, at page 548: There have been many judicial pronouncements as to the scope of Rule 1(a) of Case III and the following propositions can b......
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Grosvenor Place Estates Ltd v Roberts
...agree that in such a case the payee would be directly assessable, as indeed Viscount Simonds appears to indicate in Whitworth Park Colliery v. Commissioners of Inland Revenue (1959, 5 Weekly Law Reports at p. 854). In other words, it is conceded that where Section 170 cannot be operated bec......
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