Zim Properties Ltd v Procter (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 1985 |
| Date | 1985 |
| Year | 1985 |
| Court | Chancery Division |
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8 cases
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Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
... ... Society v IR Commrs TAX [1992] BTC 470 Zim Properties Ltd v Procter (HMIT) TAX [1985] BTC 42 Value added tax - ... made a resolution pursuant to the Provisional Collection of Taxes Act 1968 that the three-year cap should be imposed with effect from 18 ... ...
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Anthony Hardy v The Commissioners for HM Revenue and Customs
...Russell of Killowen). 32. Counsel for HMRC drew attention, however, to the warning given by Warner J in Zim Properties Ltd v Proctor [1985] STC 90 at “I have no difficulty in accepting that not every right to a payment is an ‘asset’ within the meaning of that term in the capital gains tax l......
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Anthony John Whittelle Hardy v The Commissioners for Her Majesty's Revenue and Customs
...Russell of Killowen). 32. Counsel for HMRC drew attention, however, to the warning given by Warner J in Zim Properties Ltd v Proctor [1985] STC 90 at “I have no difficulty in accepting that not every right to a payment is an ‘asset’ within the meaning of that term in the capital gains tax l......
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R Unison (Claimant) Monitor (Defendant) (1) The Secretary of State for Health (Interested Parties) (2) Foundation Trust Network
...fund or place from which the income has been paid to the real source or origin from which it was derived. 51 Zim Properties Ltd v Procter (1985) STC 90 arose when the taxpayer company contracted to sell some of its properties. The purchaser repudiated and the taxpayer company issued proceed......
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1 books & journal articles
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TAXATION OF EMPLOYMENT BENEFITS
...it may be possible that certain rights may not even have a market value — see Warner J.’s comments in Zim Properties Ltd. v. Proctor[1985] S.T.C. 90 where he took the view that a taxpayer’s right to sue solicitors for negligence may not have a market value. Perhaps in the unlikely situation......