A company had not completed a full trade year before the outbreak of the First World War was required to obtain tax relief.
Judges:
Rowlatt J
Citations:
(1919) 12 TC 92
Jurisdiction:
England and Wales
Cited by:
Cited – Khan and Another v Miah and Others HL 7-Nov-2000
A partnership between a group intending to open a restaurant began when the parties joined together the find the premises, and fit it out. The partnership had come into existence even though they had not commenced trading by opening the restaurant. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 29 April 2022; Ref: scu.195498