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These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.  














Income Tax - From: 1849 To: 1899

This page lists 9 cases, and was prepared on 08 August 2015.

 
Robert Addie and Sons -v- Solicitor of Inland Revenue (1875) 2 R 431
1875

Lord Deas
Income Tax
When computing profits for tax purposes, the taxpayer is not allowed to deduct any sums for depreciation of capital assets. Lord Deas: "I think it is better not to run the risk of making any confusion in the grounds of judgment by adding anything to what your Lordship has said."
1 Citers



 
 Calcutta Jute Mills Co Ltd -v- Nicholson; 1876 - [1876] 1 TC 83

 
 Pryce -v- Monmouthshire Canal and Railway Cos; 1879 - (1879) 4 App Cas 197

 
 Russell -v- Town and County Bank; HL 1888 - (1888) 13 App Cas 418

 
 Scottish Union and National Insurance Co -v- Inland Revenue; 1889 - (1889) 16 R 461

 
 Income Tax Special Commissioners -v- Pemsel; HL 20-Jul-1891 - [1891] AC 531; [1891] UKHL 1
 
Gresham Life Assurance Society -v- Styles [1892] AC 309
1892

Lord Halsbury LC
Income Tax
Statutory provisions which bring profits and gains into charge to tax are to be construed as directed towards profits and gains in their natural and proper sense – in a sense which no commercial man would misunderstand – and that those words are equally applicable whatever the commercial concern may be.
1 Citers



 
 Tennant -v- Smith (Surveyor of Taxes); HL 14-Mar-1892 - [1892] UKHL 1; [1892] AC 150

 
 In re Bennett, Jones -v- Bennett; CA 1896 - [1896] 1 Ch 778
 
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