Inland Revenue Commissioners v Westleigh Estates Company Ltd; Inland Revenue Commissioners v South Behar Railway Company Ltd; Inland Revenue Commissioners v Eccentric Club Ltd
[1924] 1 K.B. 390Between: Inland Revenue Commissioners
And: Westleigh Estates Company Ltd
Between: Inland Revenue Commissioners
And: South Behar Railway Company Ltd
Between: Inland Revenue Commissioners
And: Eccentric Club Ltd
Judges:
Pollock MR
Warrington LJ
Sargant LJ
Subject References:
REVENUE
CORPORATION PROFITS TAX
British company carrying on any trade or business, or any undertaking of a similar character
Company formed for more convenient Management of Family Estates
Railway Company merely in receipt of Annual Payment in Consideration of Funds and Materials supplied for Construction of Railway
Company carrying on Social Club
Legislative References:
Finance Act, 1920 (10 & 11 Geo. 5, c. 18) - s. 52, sub-s. 2 (a); s. 53, sub-s. 2 (h)
Case References:
American Thread Co. v. Joyce - (1913) 6 Tax Cas. 1; 163
Birmingham Theatre Royal Estate Co - Unreported 1923
Carlisle and Silloth Golf Club v. Smith - [1912] 2 K. B. 177; [1913] 3 K. B. 75
Commissioners for Special Purposes of Income Tax v. Pemsel - [1891] A.C. 531
Erichsen v. Last - (1881) 8 Q. B. D. 414
Farmer v. Cotton's Trustees - [1915] A.C. 922
Grainger & Son v. Gough - [1896] A.C. 325
Great Western Ry. Co. v. Bater - [1922] 2 A.C. 1
Gresham Life Assurance Society v. Styles - [1892] A.C. 309
Gresham Life Assurance Society v. Bishop - [1901] 1 Q. B. 153
Grove v. Young Men's Christian Association - (1903) 4 Tax Cas. 613
In re Clayton's Trusts - Unreported July 18, 1917. Eve J
In re Incorporated Council of Law Reporting for England and Wales - (1888) 22 Q. B. D. 279; 3 Tax Cas. 105
Inland Revenue Commissioners v. Marine Steam Turbine Co - [1920] 1 K. B. 193
Inland Revenue Commissioners v. Korean Syndicate - [1920] 1 K. B. 598; [1921] 3 K. B. 258
Last v. London Assurance Corporation - (1885) 10 App. Cas. 438
Liverpool and London and Globe Insurance Co. v. Bennett - [1911] 2 K. B. 577; [1912] 2 K. B. 41; [1913] A.C. 610
Mersey Docks and Harbour Board v. Lucas - (1883) 8 App. Cas. 891
Mitchell v. Egyptian Hotels, Ld. - [1915] A.C. 1022
Muat v. Stewart - (1890) 2 Tax Cas. 601
New York Life Insurance Co. v. Styles - (1889) 14 App. Cas. 381
Paddington Burial Board v. Inland Revenue Commissioners - (1884) 13 Q. B. D. 9
Port of London Authority v. Inland Revenue Commissioners - [1920] 2 K. B. 612
Rand v. Alberni Land Co - (1920) 7 Tax Cas. 629
Religious Tract and Book Society of Scotland v. Forbes - (1896) 3 Tax Cas. 415
Scottish Mortgage Co. of New Mexico v. McKelvie - (1886) 2 Tax Cas. 165
Smiles v. Australasian Mortgage and Agency Co - (1888) 2 Tax Cas. 367
Smith v. Anderson - (1880) 15 Ch. D. 247
Sutherland v. Inland Revenue Commissioners - 1918 S. C. 788
William Esplen, Son & Swainston, Ld. v. Inland Revenue Commissioners - [1919] 2 K. B. 731
Judgment date: 17 December 1923
ORDER
All three appeals allowed.